The Journal of International Financial Management & Accounting publishes original research dealing with international aspects of financial management and reporting, banking and financial services, auditing and taxation. Providing a forum for the interaction of ideas from both academics and practitioners, the JIFMA keeps you up-to-date with new developments and emerging trends.It is the preferred journal for scholars and professionals in international fields such as financial management and reporting, banking and financial services, auditing, and taxation. As the official journal of the International Association for Accounting Education and Research, we publish new developments and emerging trends in the industry, as well as the impact of differences in systems, regulations, and accounting across countries.