Olusegun Wallace, and participants at the 13th Asian Pacific Conference on International Accounting Issues, and the 9th IAAER
World Congress of Accounting Educators.
Today more than 30 international institutions, including the International Monetary Fund (IMF), International Federation of Accountants (IFAC), International Accounting Standards Board (IASB), International Organization of Securities Commissions (IOSCO), Organization for Economic Cooperation and Development (OECD), and International Association for Accounting Education and Research (IAAER
), are working with the firms to support reform programs designed to raise the quality of financial reporting and auditing worldwide.
Swieringa, seminar participants at UNSW, the 1997 conferences of the AAANZ (Hobart), the IAAER
(Paris), and the Asian-Pacific International Accounting Conference (Bangkok).
He is a member of the American Accounting Association, AICPA, American Taxation Association, British Accounting Association, IAAER
, Institute of Management Accountants and the Academy of Accounting Historians.
The authors are grateful to Peter Wysocki, Pontus Troberg, Tapani Lehtonen, Lucy Nottingham, Gote Nyman, Risto Juurmaa, Lasse Niemi, Hannu Ojala, Seppo Ikaheimo, the participants of the AFAR workshop in Vaasa (April 2002), the participants of the accounting research seminar of the Helsinki School of Economics (October 2002), and the IAAER
World Congress of Accounting Educators (Hong Kong, November 2002) for their helpful comments on earlier versions of this paper, as well as to the editor, an associate editor, and two anonymous reviewers for their benevolent comments and constructive suggestions.
In: CONGRESSO IAAER
DA ASSOCIACAO NACIONAL DOS PROGRAMAS DE POS GRADUACAO EM CIENCIAS CONTABEIS, 3., 2009, Sao Paulo.