信息环境对会计质量的影响:一个跨国、跨层次研究的思考

IF 2 Q2 BUSINESS, FINANCE

International Journal of Accounting Pub Date : 2021-01-23 DOI:10.1142/S1094406021800020

Minyue Dong

引用次数: 0

摘要

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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The Role of Information Environment in Affecting Accounting Quality: Thoughts on a Cross-Country and Cross-Level Study

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来源期刊

International Journal of Accounting BUSINESS, FINANCE-

CiteScore

1.20

自引率

0.00%

发文量

期刊介绍： The aim of The International Journal of Accounting is to advance the academic and professional understanding of accounting theory, policies and practice from the international perspective and viewpoint. The Journal editorial recognizes that international accounting is influenced by a variety of forces, e.g., governmental, political and economic. Thus, the primary criterion for manuscript evaluation is the incremental contribution to international accounting literature and the forces that impact the field. The Journal aims at understanding the present and potential ability of accounting to aid in analyzing and interpreting international economic transactions and the economic consequences of such reporting. These transactions may be within a profit or non-profit environment. The Journal encourages a broad view of the origins and development of accounting with an emphasis on its functions in an increasingly interdependent global economy. The Journal also welcomes manuscripts that help explain current international accounting practices, with related theoretical justifications, and identify criticisms of current policies and practice. Other than occasional commissioned papers or special issues, all the manuscripts published in the Journal are selected by the editors after the normal double-blind refereeing process.