... organizations and academics over the design, content and validation of educational programmes; and (3) there was little interest in the international harmonization of public relations education and training, despite extensive discussion. Originality/value No previous historical research has taken...

... than just follow a rule. The lack of detailed rules in the system of principle-based standards can result in a large variance in the disclosure of some transactions. © Emerald Group Publishing Limited 2016 Accounting regulation Convergence Harmonization IFRS Standard setters US GAAP...

...Sabine Einwiller; Christopher Ruppel; Alexandra Schnauber Purpose – The purpose of this paper is to extend the theoretical discussion and empirical evidence on harmonization as well as differences in CSR reporting, and to dismantle inconsistencies owing to the idiosyncratic methods applied...