National standard setters and external accounting observers continue to express concerns
over a principles-based developed IFRS taxonomy. Considering the anticipated but …

Innovative information technology (IT) could help to improve the effectiveness and efficiency
of audits. Accordingly, we investigate the future importance, and current auditor expertise …

Purpose This paper explores how the International Accounting Standards Board (IASB) has
dealt with the emerging issue of accounting for cryptocurrencies by investigating its …

To facilitate digital corporate reporting and enable computers to 'read'accounting
information, standard-setters must construct a taxonomy to assign contextual 'metadata'that …

One of the most important recent expansions of the auditor's report within the European
Union, but also in the International Standards on Auditing, is the mandatory disclosure of key …

This study investigates how voluntary International Financial Reporting Standards (IFRS)
adoption impacts information asymmetry in the stock market. We analyze data from firms in …

Purpose–The purpose of this paper is to explore whether there are differences in either the
level of support for the mandatory adoption of International Financial Reporting Standards or …

One of the objectives of International Accounting Standards Board (IASB) is to develop high-
quality standards based on clearly articulated principles. However, despite stating that …

This paper addresses challenges accounting educators face in their teaching following the
adoption of International Financial Reporting Standards (IFRS). We use Australia as an …

Purpose The purpose of this study is to identify the professional skills and competencies of
accountants that support a successful implementation of International Financial Reporting …