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Journal Articles

GAAP convergence or convergence Gap: unfolding ten years of accounting change

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Lisa Baudot
Journal: Accounting, Auditing & Accountability Journal
Accounting, Auditing & Accountability Journal (2014) 27 (6): 956–994.
https://doi.org/10.1108/AAAJ-03-2013-1297
Published: 31 July 2014
... Limited 2014 Change processes Accounting convergence Global standard-setting Accounting standards are a key feature of financial regulatory systems, allegedly linked to the objectives of efficient markets, coordination of resources and control. As financial regulatory systems have...
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