Do key audit matters (KAMs) matter? Auditors' perceptions of KAMs and audit quality in Finland
A Rautiainen, J Saastamoinen… - Managerial Auditing …, 2021 - emerald.com
Purpose Key audit matters (KAMs) in International Standard for Auditing, 701 seek to
enhance the value of the auditor's report by increasing the transparency of how the audit …
enhance the value of the auditor's report by increasing the transparency of how the audit …
The impact of IFRS adoption on value relevance of earnings and book value of equity: the case of emerging markets in African and Asian regions
S Chebaane, HB Othman - Procedia-Social and Behavioral Sciences, 2014 - Elsevier
The purpose of this study is to examine the effect of mandatory adoption of International
Financial Reporting Standards on the value relevance of earnings and the book value of …
Financial Reporting Standards on the value relevance of earnings and the book value of …
Stakeholders' Response to IFRS adoption/convergence on accounting quality and disclosures: A bibliometric review of Scopus database
This study characterises the results of behavioral accounting research on International
Financial Reporting Standards (IFRS) adoption published in various journals. It:(a) provides …
Financial Reporting Standards (IFRS) adoption published in various journals. It:(a) provides …
Perceptions and knowledge of accounting professionals on IFRS for SMEs: Evidence from Turkey
A Uyar, AH Güngörmüş - Research in Accounting Regulation, 2013 - Elsevier
This exploratory study extends the literature on IFRS for SMEs issued by the IASB in July
2009, and adopted by Turkey in November 2010. A questionnaire survey, based on the …
2009, and adopted by Turkey in November 2010. A questionnaire survey, based on the …
Auditors' perceptions of the implementation of International Financial Reporting Standards (IFRS) in a developing country
M Nurunnabi - Journal of Accounting in Emerging Economies, 2017 - emerald.com
Purpose The International Financial Reporting Standards (IFRS) have been adopted by 140
countries around the globe, including the G20 countries. Most of the prior literature focuses …
countries around the globe, including the G20 countries. Most of the prior literature focuses …
IFRS adoption challenges in developing economies: an Indian perspective
Purpose This study aims to examine the perceptions of accounting practitioners and users
about implementation challenges with International Financial Reporting Standards (IFRSs) …
about implementation challenges with International Financial Reporting Standards (IFRSs) …
Why do African countries adopt IFRS? An institutional perspective
We examine the institutional drivers of International Financial Reporting Standards (IFRS)
adoption in Africa. The study covers all 54 African countries and relies on data from 2010 to …
adoption in Africa. The study covers all 54 African countries and relies on data from 2010 to …
Cross-country determinants of IFRS for SMEs adoption
S Damak-Ayadi, N Sassi, M Bahri - Journal of Financial Reporting and …, 2020 - emerald.com
Purpose The purpose of this study is to identify the influence of environmental and
institutional factors on the adoption of the International Financial Reporting Standard for …
institutional factors on the adoption of the International Financial Reporting Standard for …
Institutional factors and the impact of international financial reporting standards: the Central and Eastern European experience
We examine the impact of International Financial Reporting Standards (IFRS) in the
institutional context of the Central and Eastern European (CEE) member countries of the …
institutional context of the Central and Eastern European (CEE) member countries of the …
IFRS adoption and financial reporting quality in the MENA region
Purpose Global interest in adopting the International Financial Reporting Standards (IFRS)
has risen rapidly; however, the Middle Eastern and North African (MENA) countries have …
has risen rapidly; however, the Middle Eastern and North African (MENA) countries have …