Concepedia

Accounting Convergence

Accounting Convergence is a process in international accounting whereby national financial reporting standards and practices are progressively aligned with, or replaced by, a single set of high‑quality global accounting standards so as to reduce cross-country differences and enhance the comparability of financial information.

320

Publications

19.6K

Citations

525

Authors

317

Institutions

Publications per year

2017–2026

40

Parents

Children

Publications

320

International Financial Reporting Standards (IFRS): pros and cons for investors

Ray Ball · Accounting and Business Research · 2006 · 1.3K citations

, , +17

Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings

Hollis Ashbaugh, Morton Pincus · Journal of Accounting Research · 2001 · 729 citations

, , +16

International GAAP Differences: The Impact on Foreign Analysts

Kee‐Hong Bae, Hongping Tan, Michael Welker · The Accounting Review · 2008 · 584 citations

, , +12

Do Accounting Graduates’ Skills Meet The Expectations of Employers? A Matter of Convergence or Divergence

Beverley Jackling, Paul De Lange · Accounting Education · 2009 · 507 citations

, , +12

Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis

Luzi Hail, Christian Leuz, Peter D. Wysocki · Accounting Horizons · 2010 · 453 citations

, , +17

1–5 of 320

Authors

525

  1. CP
    Chris Patel

    Macquarie University, Australia

    7 publications · 172 citations

    7

    h-index

  2. PC
    Parmod Chand

    Macquarie University, Australia

    7 publications · 290 citations

    7

    h-index

  3. DL
    Donna L. Street

    University of Dayton, United States

    6 publications · 372 citations

    6

    h-index

  4. CL
    Christian Leuz

    University of Chicago, United States

    4 publications · 784 citations

    4

    h-index

  5. LH
    Luzi Hail

    University of Pennsylvania, United States

    4 publications · 784 citations

    4

    h-index

1–5 of 525

Institutions

317

  1. York University

    Toronto, Canada

    9 h-index

    15 publications

    1.2K citations

  2. Macquarie University

    Sydney, Australia

    8 h-index

    15 publications

    602 citations

  3. University of Chicago

    Chicago, United States

    6 h-index

    6 publications

    2.3K citations

  4. RMIT University

    Melbourne, Australia

    5 h-index

    6 publications

    680 citations

  5. University of Dayton

    Dayton, United States

    5 h-index

    6 publications

    705 citations

  6. Deakin University

    Burwood, Australia

    5 h-index

    11 publications

    458 citations

  7. Bucharest University of Economic Studies

    Bucharest, Romania

    4 h-index

    9 publications

    426 citations

  8. University of Minho

    Braga, Portugal

    4 h-index

    4 publications

    199 citations

1–8 of 317

Venues

  1. The International Journal of Accounting

    23 publications · 1.6K citations

    18

    h-index

  2. SSRN Electronic Journal

    Repository · 26 publications · 749 citations

    15

    h-index

  3. Australian Accounting Review

    AAR · 13 publications · 410 citations

    12

    h-index

  4. 11

    h-index

  5. Critical Perspectives on Accounting

    8 publications · 782 citations

    8

    h-index

1–5