Purpose This paper aims to examine the theoretical underpinnings of international financial
reporting standards (IFRS)-related studies and offers directions for theoretical and empirical …

This paper investigates whether the International Public Sector Accounting Standards
(IPSAS) is a potential enabler or constrainer of corruption in developing countries. We …

This study investigates the effect of ownership structure (OS) and financing decisions (FD)
on environmental accounting disclosure (EAD), considering the moderating role of …

A bibliometric review of IFRS adoption and compliance research in Africa | Emerald Insight
Books and journals Case studies Expert Briefings Open Access Publish with us Advanced …

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 …

We examine how founder shareholders switch between alignment and entrenchment and
thereby shape the value relevance impact of IFRS convergence. Using a sample of Indian …

This study analyzes the impact of adopting International Financial Reporting Standards
(IFRS) on the cost of equity capital for firms listed on STOXX Europe 600 using a sample of …

This study aims to examine a set of institutional isomorphic influences toward integrated
reporting quality (IRQ) and the role of board independence in moderating such influences …

Purpose This paper aims to examine the institutional factors that influence the adoption of
eXtensible Business Reporting Language (XBRL) at the country level. Design/methodology …

We have examined the relationship between international financial reporting standards
(IFRS and IFRS for SMEs) and domestic credit to the private sector by banks. Using data on …