Advances in International Accounting is a refereed, academic research annual, that is devoted to publishing articles about advancements in the development of accounting and its related disciplines from an international perspective. This serial examines how these developments affect the financial reporting and disclosure practices, taxation, management accounting practices, and auditing of multinational corporations, as well as their effect on the education of professional accountants worldwide.
Advances in International Accounting welcomes traditional and alternative approaches, including theoretical research, empirical research, applied research, and cross-cultural studies.
*Adopts an international perspective while addressing unique accounting issues *Peer-reviewed and credible contributions make this a valuable resource for scholars, researchers, and students
LIST OF CONTRIBUTORS. EDITORIAL BOARD. REVIEWER ACKNOWLEDGEMENT. DETERMINANTS OF CORPORATE SOCIAL DISCLOSURE IN DEVELOPING COUNTRIES: THE CASE OF QATAR, Kamal Naser, Ahmad Al-Hussaini, Duha Al-Kwa, and Rana Nuseibeh. HARMONIZATION OF ACCOUNTING MEASUREMENT PRACTICES IN SOUTH ASIA, Muhammad Jahangir Ali, Kamran Ahmed and Darren Henry. THE ROLE OF EARNINGS AND BOOK VALUES IN PRICING STOCKS: EVIDENCE FROM TURKEY, Asokan Anandarajan, Iftekhar Hasan, Ihsan Isik, and Cornelia McCarthy. DISCLOSURES OF CODES OF ETHICS ON CORPORATE WEBSITES:A PRE-AND-POST SARBANES-OXLEY LONGITUDINAL STUDY, Catherine C. LaCross and Richard A. Bernardi. ESTIMATING IMPACT OF FORMULA APPORTIONMENT ON ALLOCATION OF WORLDWIDE INCOME AND THE POTENTIAL FOR DOUBLE TAXATION, Kevin Devine, Priscilla O???Clock, and Lloyd ???Pat? Seaton. AN ANALYSIS OF U.S. AND LATIN AMERICAN FINANCIAL ACCOUNTING RATIOS, Edwin R. Etter, Barbara Lippincott, and Jacqueline Reck. PERCEPTIONS OF EARNINGS MANAGEMENT: THE EFFECTS OF NATIONAL CULTURE, Marschall A. Geiger, Brendan T. O???Connell, Paul M. Clikeman, Elena Ochoa, Kristen Witkowski, and Ilias Basioudis. THE DEGREE OF INTERNATIONALIZATION AND THE STOCK MARKET VALUATION OF EARNING, John Y. Lee, Charles Tang, and Surinder Tikoo. EUROPE AND AMERICA - TOGETHER OR APART: AN EMPIRICAL TEST OF DIFFERENCES IN ACTUAL REPORTED RESULTS, Philip A. Lewis and Stephen B. Salter. DIVIDEND IMPUTATION SYSTEMS IN INDUSTRIALIZED COUNTRIES:AN EXAMINATION OF RELATIVE TAX BURDENS, Mahendra Gujarathi and Dorothy Feldmann.