Conformance of Accounting Education in Saudi Arabia Universities to the International Accounting Education Standards: An Exploratory Study

AAS AL-DHUBAIBI - The Journal of Asian Finance, Economics and …, 2022 - koreascience.kr
The goal of this research is to see how closely accounting programs in Saudi Arabian
colleges comply with the International Accounting Education Standards (IESs). Further, it …

Determinants of the choice of permanent options: The Case of European Groups

H Guermazi, S Damak-Ayadi - Accounting and Management Information …, 2023 - ceeol.com
Research Question: What are the determinants that may affect the choices of permanent
accounting options adopted by European groups during the transition to IAS/IFRS …

Board characteristics and audit quality: the moderating effect of board independence change

FA Almaqtari, NHS Farhan, WM Alahdal… - Cogent Social …, 2024 - Taylor & Francis
This study investigates the impact of board characteristics and bank-specific factors on audit
quality in Indian listed banks. The sample size consists of 38 banks listed on the Bombay …

Determining factors impacting the application of IFRS in teaching: Evidence from Vietnam

T Le, T Tran, T Nguyen, N Dao, N Ngo… - Accounting, 2022 - growingscience.com
With the aim of determining the factors affecting the application of IFRS in teaching for
universities and colleges with accounting and auditing training, the research was conducted …

The influence of managers' perception, steady growth, economic scale, and financial capacity on the ability to adopt international financial reporting standards of …

QT Tran, KL Tran - Cogent Business & Management, 2024 - Taylor & Francis
Abstract International Financial Reporting Standards (IFRS) are global accounting
standards. Many countries have gradually applied international standards to replace …

Identifying Factors Influencing the Adoption of CIFRS/CIFRS for SMEs in Cambodia

K Hin, S Lim - International Review of Management and …, 2025 - econjournals.net.tr
The data collected from the survey in this study revealed that a total of 2431 firms
successfully filled out and returned the questionnaire. Among these, 73.79% were …

Preparation of financial statements of enterprises according to IFRS: an empirical study from Vietnam

DT NGUYEN, DH HOANG… - The Journal of Asian …, 2022 - koreascience.kr
The purpose of this study was to find out what factors influence the preparation of financial
statements in accordance with the International Financial Reporting Standards (IFRS) for …

AN ANALYSIS OF THE FACTORS AFFECTING THE IMPLEMENTATION OF CAMBODIAN FINANCIAL REPORTING STANDARD FOR NOT-FOR-PROFIT ENTITIES

S Lim, EP Flores - International Journal of Accounting & Finance Review, 2023 - cribfb.com
The adoption of the Cambodia Financial Reporting Standard (CFRS) for Not-For-Profit
Entities (NFPEs) is crucial for both the entities themselves and the Accounting and Auditing …

The Impact of Voluntary IFRS Application on Financial Reporting Quality: The Moderating Effect of State Owner ship

NG Nguyen, NKD Nguyena… - Global Business & …, 2024 - search.proquest.com
Purpose: This study aims to explore how state ownership moderates the impact of voluntary
IFRS application on financial reporting quality. Design/methodology/approach: This study …

Impacts of Applying IFRS on Teaching Accounting and Auditing for Universities and Colleges in Vietnam

NT NGUYEN - The Journal of Asian Finance, Economics and …, 2022 - koreascience.kr
With the aim of examining the effects of implementing international financial reporting
standards (IFRS) on teaching accounting and auditing at universities and colleges in …