Encyclopedia of international accounting / edited by Parmod Chand (Associate Professor of Accounting, Department of Accounting and Corporate Governance, Macquarie University, Australia).

Format:

Book

Contributor:

Chand, Parmod, editor.

Edward Elgar Publishing, publisher.

Series:

Elgar encyclopedias in economics and finance

Language:

English

Subjects (All):

Accounting--Encyclopedias.

Accounting.

Genre:

Electronic books.

Physical Description:

1 online resource (342 pages)

Place of Publication:

Northampton : Edward Elgar Publishing, 2024.

Summary:

"This Encyclopedia presents a comprehensive overview of international accounting. Top scholars in the field highlight key issues such as accounting standards, sustainability reporting, ethical standards, corporate governance, theories of regulation, and international institutions. With an examination of core concepts and definitions surrounding international accounting, including tax havens, money laundering, international auditing, and global accounting standards, it covers both key theories and current challenges in the field. Theories of regulation form a framework for entries to explain why governments intervene in markets in order to regulate economic activities, covering public interest theory, capture theory, rent-seeking theory, institutional theory, and regulatory competition theory. The Encyclopedia further looks at issues connected to globalization such as the benefits and costs of adopting international financial reporting standards, the major factors affecting international accounting practices, and the challenges of managing multinational corporations. Key Features: Entries divided into thematic sections for ease of reference. Summarizes trends of qualitative and quantitative research in international accounting. Includes commentaries on 167 cross-continent jurisdictions regarding the adoption of international financial reporting standards. Outlines the institutions linked to international accounting practices, including the IASB, IFAC, International Monetary Fund, and World Trade Organisation. This Encyclopedia is an insightful read for accounting scholars, international accounting regulators, and practitioners in accounting, audit firms, and business"-- Provided by publisher.

Contents:

Contents: Preface

Acknowledgements

Part I. Concepts and definition

1. International accounting / Hector Perera

2. International convergence of financial reporting / Parmod Chand

3. International ethical standards in accounting / Nam The Nguyen

4. International financial reporting standards (ifrs) / Rajni Mala

5. International financial reporting standards (ifrs) for small and medium-sized enterprises / Dinuja Perera

6. International issues in auditing / Vida Botes

7. International issues in corporate governance / Zhuoan Feng

8. International issues in managing multinational corporations / Rakesh Pandey and Mansi Mansi

9. International sustainability reporting / Sumit K. Lodhia

10. Prominent ethical issues in international accounting and business / Mary Low and Nirupika Liyanapathirana

Part II. Theories and research methods

1. Accounting systems / Kanwal Javed

2. Conceptual framework / Kanwal Javed

3. Theories of accounting regulation / Krishan Prasad

4. Trends of qualitative research in international accounting / Dale Tweedie

5. Trends of quantitative research in international accounting / Parmod Chand and Rajni Mala

Part III. International accounting issues

1. Benefits and costs of international financial reporting standards (ifrs) implementation / Mohammad Abu Taleb and Afzalur Rashid

2. Information technology / Mohammad Abu Taleb and Afzalur Rashid

3. International financial reporting standards (ifrs) implementation: Institutional arrangements / Mohammad Abu Taleb and Afzalur Rashid

4. Integrated reporting / Pei-Chi Kelly Hsiao

Part IV. Institutions

1. Institutions / Umesh Sharma

International accounting standards board

International federation of accountants

International monetary fund

International organization of securities commissions

International sustainability standards board

World trade organization

World's largest public accounting firms (big 4)

Part V. Factors affecting international accounting practices

1. Factors affecting international accounting practices / Noriyuki Tsunogaya

Culture

Education level

Inflation

Legal system

Level of economic development and capital markets

Political and economic ties

Religion

Sources of finance

Status of the accounting profession

Taxation

Part VI. International accounting practices across the globe

1. The international financial reporting standards foundation / Md Mustafizur Rahaman

2. International accounting practices across the countries in Europe / Md Mustafizur Rahaman

3. International accounting practices across the countries in Africa / Md Mustafizur Rahaman

4. International accounting practices across the countries in the middle east / Md Mustafizur Rahaman

5. International accounting practices across the countries in asia and oceania / Md Mustafizur Rahaman

6. International accounting practices across the countries in the americas / Md Mustafizur Rahaman.

Notes:

Includes bibliographical references and index.

ISBN:

9781800889712 (e-book)

Access Restriction:

Restricted for use by site license.