David Procházka is Associate Professor and Head of Department of Financial Accounting and Auditing, Prague University of Economics and Business, Czech Republic. His research focuses on international financial reporting standards (IFRS), financial performance, and accounting regulation.Nadia Albu is Professor of Accounting at Bucharest University of Economics Studies, Romania. Her main research interests are the segment information practices under international financial reporting standards (IFRS), and the changes of management accounting systems in emerging markets. Joanna Krasodomska is an Associate Professor in the Department of Financial Accounting at Krakow University of Economics, Poland. Her publications address both corporate financial and non-financial reporting, and her primary research interests center on non-financial disclosures, integrated reporting, stakeholder engagement, and extended external reporting assurance.