Pacific Accounting Review: Volume 36 Issue 2

International trade, mandatory IFRS adoption and financial reporting quality

Mariela Carvajal, Steven Cahan

This study examines how bilateral international trade among mandatory International Financial Reporting Standards (IFRS) adopter countries moderates the relation between IFRS…

National culture, religiosity, and audited financial statements of small-scale MNCs

Maria Kontesa, Rayenda Khresna Brahmana, Hui Wei You

The research objective starts from the argument that small-scale multinational corporations’ (SMNCs’) managerial behavior toward auditing decisions is influenced by their personal…

The impact of financial analysts’ spirituality on their socially responsible investing decisions: a mediating role of social consciousness

Ahmad Usman Shahid, Hafiza Sobia Tufail, Waqas Baig, Aimen Ismail, Jawad Shahid

This paper aims to contribute to the social aspect of corporate social responsibility literature by examining the influence of financial analysts’ spirituality on their socially…

The International Sustainability Standards Board’s (ISSB) past, present, and future: critical reflections and a research agenda

Charl de Villiers, Ruth Dimes, Matteo La Torre, Matteo Molinari

This paper aims to critically reflect on the formation of the International Sustainability Standards Board (ISSB), its current agenda and likely future direction. The authors…