While the extractive industries (EI) are of major significance economically, the reporting of
their activities has been the subject of contentious debate posing dilemmas for regulators …

Purpose The paper aims to build a greater understanding of countries transitioning from
local generally accepted accounting principles (GAAP) to International Financial Reporting …

We adopt a structured literature review methodology to review the literature on the impact of
informal institutions on accounting outcomes. We address three key questions: How is …

We provide descriptive evidence on enforcement actions (ie, regulatory enquiries and their
outcomes) following the adoption of International Financial Reporting Standards (IFRS) in …

This study proposes a novel method for identifying international accounting differences
under International Financial Reporting Standards (IFRS). Using Google Trends data …

This paper expands prior International Financial Reporting Standards (IFRS) accounting
systems' classifications to a broader set of 27 countries where IFRS adoption is a …

Purpose This paper aims to examine pricing differences regarding contingencies presented
in statements of financial position or notes, which are considered an area for creative …

IFRS and their implementation are being associated with globalisation and the increasing
influence of global institutions such as the World Bank. This article investigates the …

This paper presents the first empirical test of a hypothetical classification of financial
reporting in Africa based on de facto or actual practices as opposed to de jure rules. Three …

By bridging the two main approaches examining de jure adoption of IFRS, namely,
convergence and divergence studies, we provide a framework that more fully captures the …