This paper reviews the literature on the effects of International Financial Reporting
Standards (IFRS) adoption. It aims to provide a cohesive picture of empirical archival …

The purpose of the current study is to examine the responsibility of external auditors in
relation to corporate corruption and to highlight the implications of this for external audit …

Regulators around the world are concerned about the potentially harmful effects of high
audit market concentration on audit pricing and quality. However, results in the overall …

In the future, environmental disasters and resource constraints will continue to impact the
public sector audit environment. Governments will be held responsible for their responses …

Does foreign aid enable or constrain elite capture of public revenues? Reflecting on
prominent debates in the foreign aid literature, we examine whether recipient preferences …

The number of countries that have adopted International Financial Reporting Standards
(IFRS) in some form has grown each year. However, the existing literature generally ignores …

This study seeks to examine the factors that influence the adoption of ISAs, intending to
stimulate establishing a responsible and efficient auditing regime in Libyan auditing …

Purpose This systematic literature review presents the evolution of accounting-related
research in the Indonesian context. We examine 55 academic articles from the initial 296 …

This monograph reviews the academic literature on market outcomes, reporting practices
and the political economy behind the global use of International Financial Reporting …

This book provides a concise overview of the current context and types of public sector audit
and the varied structures within which public sector audit is practised across the world. It …