The development of accounting regulation in Iraq and the IFRS adoption decision: an institutional perspective
EA Hassan, M Rankin, W Lu - The International Journal of Accounting, 2014 - Elsevier
This paper reviews the historical development of accounting regulation in Iraq and analyzes,
from an institutional perspective, both the decision to adopt International Financial Reporting …
from an institutional perspective, both the decision to adopt International Financial Reporting …
A commentary on the “new” institutional actors in sustainability reporting standard-setting: a European perspective
B Giner, M Luque-Vílchez - Sustainability Accounting, Management …, 2022 - emerald.com
Purpose The purpose of this paper is to discuss the progress and future prospects of two
relatively “new” institutions in this field: the European Commission (EC), together with the …
relatively “new” institutions in this field: the European Commission (EC), together with the …
[图书][B] State-permeated capitalism in large emerging economies
This book systematically analyzes the economic dynamics of large emerging economies
from an extended Comparative Capitalisms perspective. Coining the phrase 'state …
from an extended Comparative Capitalisms perspective. Coining the phrase 'state …
Domestic structures, foreign economic policies and global economic order: Implications from the rise of large emerging economies
A Nölke, T Ten Brink, S Claar… - European journal of …, 2015 - journals.sagepub.com
The rise of the large emerging economies of Brazil, India and China can easily be counted
among the most important contemporary structural changes in the global political economy …
among the most important contemporary structural changes in the global political economy …
Perspectives from mainland China, Hong Kong and the UK on the development of China's auditing firms: implications and a research agenda
R Macve - Accounting and Business Research, 2020 - Taylor & Francis
Based on gaining privileged access to interview senior representatives of audit firms,
regulatory bodies, financial institutions, universities and other organisations in mainland …
regulatory bodies, financial institutions, universities and other organisations in mainland …
Network effects in countries' adoption of IFRS
K Ramanna, E Sletten - The accounting review, 2014 - publications.aaahq.org
If the differences in accounting standards across countries reflect relatively stable
institutional differences, why did several countries rapidly adopt IFRS in the 2003–2008 …
institutional differences, why did several countries rapidly adopt IFRS in the 2003–2008 …
The historical and current status of global IFRS adoption: Obstacles and opportunities for researchers
X Song, M Trimble - The International Journal of Accounting, 2022 - World Scientific
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 …
(IFRS) in some form has grown each year. However, the existing literature generally ignores …
IFRS: Markets, practice, and politics
This monograph reviews the academic literature on market outcomes, reporting practices
and the political economy behind the global use of International Financial Reporting …
and the political economy behind the global use of International Financial Reporting …
EPSAS and the unification of public sector accounting across Europe
R Mussari - Accounting, Economics and Law, 2014 - degruyter.com
In March 2013, the EC started a project aimed at harmonizing accrual-based public sector
accounting systems through a set of harmonized accrual-based public sector accounting …
accounting systems through a set of harmonized accrual-based public sector accounting …
Interpreting the European Union's IFRS endorsement criteria: The case of IFRS 9
EU Regulation requires that any international accounting standards (International Financial
Reporting Standards, IFRS) and interpretations (IFRIC) pronounced by the International …
Reporting Standards, IFRS) and interpretations (IFRIC) pronounced by the International …