... IFRS Accounting regulation Ethiopia Accounting standards Neo-Gramscian theory of globalization The remainder of the paper is structured as follows. The following section provides general country background of Ethiopia and its accounting regulatory framework prior to IFRS adoption; develops...

... Australia Universities Undergraduates Teaching methods Accounting standards Team teaching Reflective Engagement We teach an intermediate undergraduate financial reporting subject called Accounting Standards & Regulation (ASR) in the UTS Business School. Over the past few years we have...

... for determining usefulness. Practical implications By confirming that decision makers' confidence can be increased by the provision of finer information sets, the authors' results have practical implications for accounting standard setting. Originality/value By testing the impact of report differences...