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International Accounting: A Quest for Research

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  • HAIM FALK

Abstract

. This article complements the 1993 report by the AAA International Accounting Section's Committee on Research Methodology. It focuses on seemingly paradoxical observations and conflicting findings reported in the international accounting literature. The purpose of this article is to stimulate our collective intellectual curiosity with the hope that it will motivate future researchers to search for explanations of the observed unexplained phenomena. Although the development of a framework for the systematic investigation of the unexplained observations is beyond the scope of this article, I offer a conjecture that might be considered in such an examination. Résumé. L'article qui suit est un complément au rapport 1993 du comité sur la méthodologie de recherche de la division de la comptabilité internationale de l'AAA. Il est centré sur les observations paradoxales en apparence et les résultats conflictuels à première vue exposés dans les publications de comptabilité internationale. L'auteur a pour but de stimuler notre curiosité intellectuelle collective dans l'espoir que cette sensibilisation incite les futurs chercheurs à s'intéresser aux explications possibles des phénomènes énigmatiques qui sont observés. Bien que l'élaboration d'un cadre de référence destiné à l'analyse systématique des observations inexpliquées dépasse le projet de l'auteur, ce dernier propose une hypothèse intéressante dans la perspective d'un tel examen.

Suggested Citation

  • Haim Falk, 1994. "International Accounting: A Quest for Research," Contemporary Accounting Research, John Wiley & Sons, vol. 11(1), pages 595-615, June.
    • Handle: RePEc:wly:coacre:v:11:y:1994:i:1:p:595-615
    DOI: 10.1111/j.1911-3846.1994.tb00457.x
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    1. Samuel, Sajay & Manassian, Armond, 2011. "The rise and coming fall of international accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(6), pages 608-627.
    2. LINDA S. McDANIEL & JOHN R. M. HAND, 1996. "The Value of Experimental Methods for Practice†Relevant Accounting Research," Contemporary Accounting Research, John Wiley & Sons, vol. 13(1), pages 339-351, March.
    3. Chan, Kam C. & Seow, Gim S., 1996. "The association between stock returns and foreign GAAP earnings versus earnings adjusted to U.S. GAAP," Journal of Accounting and Economics, Elsevier, vol. 21(1), pages 139-158, February.
    4. Baker, C. Richard & Barbu, Elena M., 2007. "Trends in research on international accounting harmonization," The International Journal of Accounting, Elsevier, vol. 42(3), pages 272-304.
    5. Prather-Kinsey, Jenice, 2006. "Developing countries converging with developed-country accounting standards: Evidence from South Africa and Mexico," The International Journal of Accounting, Elsevier, vol. 41(2), pages 141-162.

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