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 …

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 …

Stakeholders' Response to IFRS adoption/convergence on accounting quality and disclosures: A bibliometric review of Scopus database

S Bathla, AK Sharma, V Kandpal - Heliyon, 2024 - cell.com
This study characterises the results of behavioral accounting research on International
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 …

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 …

IFRS adoption challenges in developing economies: an Indian perspective

S Sharma, M Joshi, M Kansal - Managerial Auditing Journal, 2017 - emerald.com
Purpose This study aims to examine the perceptions of accounting practitioners and users
about implementation challenges with International Financial Reporting Standards (IFRSs) …

Why do African countries adopt IFRS? An institutional perspective

PK Boolaky, V Tawiah, T Soobaroyen - The International Journal of …, 2020 - World Scientific
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 …

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 and the impact of international financial reporting standards: the Central and Eastern European experience

N Albu, CN Albu, SJ Gray - Accounting Forum, 2020 - Taylor & Francis
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 …

IFRS adoption and financial reporting quality in the MENA region

A Ab Klish, MFS Shubita, J Wu - Journal of Applied Accounting …, 2021 - emerald.com
Purpose Global interest in adopting the International Financial Reporting Standards (IFRS)
has risen rapidly; however, the Middle Eastern and North African (MENA) countries have …