As financial markets integrate and business operations diversify, there is a need for adoption of common global accounting practices. This need is further intensified when inadequacies in the financial reporting system have surfaced more often than not in the recent past infringing the credibility of reported financial data. Such incidents have bought a call for a research on better alignment of corporate financial reporting requirements amongst users of financial statements.
The AF conference is a forum of communication for academics, researchers, practitioners, and policymakers in the areas of accounting and finance. Through its broadly defined scope, we welcome research in areas such as accounting history, finance, financial reporting and communication methodologies, interdisciplinary perspectives on accounting, management control and public sector financial management. The AF conference provides an outlet for high-quality refereed empirical research on all aspects of accounting and finance. Purely theoretical research with the potential for empirical applications and in depth literature reviews will also be considered.