ISE International Accounting

The 6th edition provides an overview of the broadly defined area of international accounting. It focuses on the accounting issues related to international business activities and foreign operations and provides substantial coverage of the IASB and IFRS. Its unique benefits include up-to-date coverage of relevant material; extensive numerical examples; two chapters devoted to the application of IFRS; and coverage of nontraditional but important topics such as management accounting issues in multinational companies, international corporate governance, and corporate social reporting. Distinguishing features include excerpts from recent annual reports to demonstrate differences in financial reporting practices across countries and financial reporting issues especially relevant for multinational corporations. Available with Connect with SmartBook and End-of-chapter assignments help students develop their analytical, communication, and research skills.

Timothy S. Doupnik is a Distinguished Professor Emeritus of Accounting at the University of South Carolina, where he joined the faculty in 1982. He served as director of the School of Accounting from 2003 until 2010, and then as Vice Provost for international affairs until 2013. He has an undergraduate degree from California State University-Fullerton and received his master's and PhD from the University of Illinois.

Professor Doupnik has published exclusively in the area of international accounting in various academic journals, including The Accounting Review; Accounting, Organizations, and Society; Abacus; Journal of International Accounting Research; Journal of Accounting Literature; International Journal of Accounting; and Journal of International Business Studies.

Professor Doupnik is a past president of the International Accounting Section of the American Accounting Association, and he received the section's Outstanding International Accounting Educator Award in 2008. He has taught or conducted research in international accounting at universities in a number of countries around the world, including Austria. Brazil. China, Dominican Republic, Finland. Germany, and Mexico.




Mark Finn is a Clinical Professor of Accounting at the Kellogg School of Management, Northwestern University, having served on the Kellogg faculty since 1996. Prior to Kellogg, Professor Finn was on the faculty of the University of Chicago's Booth School of Business. He has been affiliated with the Sasin School of Management, Chulalongkorn University (Bangkok, Thailand) since 2003 and the Birla Institute of Technology and Science's School of Management (Mumbai) since 2020. Professor Finn has also served as a visiting professor at the Indian School of Business (Hyderabad and Mohali) and Keio University (Hiyoshi, Japan). From 2001 to 2008 he was director of Kellogg's Global Initiatives in Management (GIM) program. He received a PhD from Cornell University and a BA with honors from Stanford University.

Professor Finn teaches core financial accounting and advanced classes in financial reporting, taxation, international accounting, and sustainability reporting. He received Kellogg's Chairs' Core Teaching Award in 1999. 2005, 2008, 2012, 2014, and 2021 and the Indian School of Business's Teacher of the Year award in 2003, 2008, and 2009. Within the GIM program, he served as a faculty adviser to classes on China, Japan, India, and South Africa. His primary research interests are related to the quality and credibility of financial disclosures, especially in non-U.S. settings. His research articles include “Market Rewards for Increasing Earnings Patterns," published in the Journal of Accounting Research.




Giorgio Gotti is the Director of the School of Accountancy and Professor at the Robert C. Vackar College of Business & Entrepreneurship, University of Texas Rio Grande Valley. He received his PhD in Business Administration and his Master of Accountancy from the University of Tennessee and a Laurea in Economics from Bocconi University, Italy. He is a Chartered Accountant and Statutory Auditor in Milan, Italy.

Professor Gotti's research and teaching interests are in international and financial accounting. His papers have been published in the International Journal of Accounting; Journal of Accounting, Auditing & Finance; Journal of International Accounting Research; Management International Review; Journal of Business Ethics; Research in Accounting Regulation; Journal of Management and Governance; Management Decision; and Review of Accounting and Finance. He has taught international accounting to graduate students at various universities in Italy, Brazil, and the United States.

Professor Gotti is Director focusing on International in the Board of Directors of the American Accounting Association, and past president of the International Accounting Section of the American Accounting Association. He is a member of the Editorial Board of the International Journal of Accounting and Associate Editor of the Journal of International Accounting, Auditing & Taxation. He has been a member of the Scientific Committee of the European Accounting Association Annual Congress since 2016. He served as Associate Editor of the Journal of International Accounting Research in 2014-2017 and is now a member of the Editorial Board.




Hector B. Perera, Emeritus Professor
Hector Perera is an Emeritus Professor at Massey University, New Zealand, where he taught and conducted research for 20 years. He joined Macquarie University in Australia in 2007, and retired in 2012. He has an undergraduate degree from the University of Ceylon (Peradeniya), Sri Lanka and a PhD from the University of Sydney, Australia.
Professor Perera’s research has dealt mainly with international accounting issues and has been published in a number of scholarly journals, including Journal of International Accounting Research; Critical Perspectives on Accounting; Journal of Accounting Literature; International Journal of Accounting; Advances in International Accounting; Journal of International Financial Management and Accounting; Abacus; Accounting and Business Research; Accounting Historians Journal; Accounting, Auditing and Accountability Journal; Journal of Contemporary Asia; British Accounting Review; Accounting Education―An International Journal; Australian Accounting Review; International Journal of Management Education; Emerald Emerging Markets Case Studies; and Pacific Accounting Review. In an article appearing in a 1999 issue of the International Journal of Accounting, he was ranked fourth equal in authorship of international accounting research in U.S. journals over the period 1980–1996.
Professor Perera served as chair of the International Relations Committee of the American Accounting Association’s International Accounting Section in 2003 and 2004. He was an associate editor for the Journal of International Accounting Research and was on the editorial boards of Accounting Horizons, Qualitative Research in Accounting and Management, and Pacific Accounting Review.