A systematic literature review on AAOIFI standards
S El-Halaby, S Aboul-Dahab… - Journal of Financial …, 2021 - emerald.com
Purpose This paper aims to systematically review the existing studies for Accounting and
Auditing Organization for Islamic Financial Institutions (AAOIFI) standards which include …
Auditing Organization for Islamic Financial Institutions (AAOIFI) standards which include …
IFRS adoption: A systematic review of the underlying theories
Purpose This paper aims to examine the theoretical underpinnings of international financial
reporting standards (IFRS)-related studies and offers directions for theoretical and empirical …
reporting standards (IFRS)-related studies and offers directions for theoretical and empirical …
Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in Indonesia: Factors, and Implication
The purpose of this study was to examine the compliance of MSME actors with micro, small
and medium financial accounting standards (SAK EMKM) and their determinants and …
and medium financial accounting standards (SAK EMKM) and their determinants and …
The impact of IPSAS adoption on corruption in developing countries
V Tawiah - Financial Accountability & Management, 2023 - Wiley Online Library
This paper investigates whether the International Public Sector Accounting Standards
(IPSAS) is a potential enabler or constrainer of corruption in developing countries. We …
(IPSAS) is a potential enabler or constrainer of corruption in developing countries. We …
Mandatory non-financial information disclosure under European directive 95/2014/EU: Evidence from Portuguese listed companies
C Carmo, C Ribeiro - Sustainability, 2022 - mdpi.com
This paper investigates the effects of Directive 95/2014/EU on the quality of non-financial
information (NFI) disclosed by Portuguese listed companies and explains the reporting …
information (NFI) disclosed by Portuguese listed companies and explains the reporting …
Effect of corporate governance attributes on IFRS compliance: evidence from a developing country
Purpose This study aims to analyze the relationship between corporate governance
attributes and the International Financial Reporting Standard (IFRS) compliance among …
attributes and the International Financial Reporting Standard (IFRS) compliance among …
The effect of auditor industry specialization and board independence on the cash flow reporting classification choices under IFRS: evidence from Taiwan
S Chiang, G Kleinman, P Lee - International Journal of Accounting & …, 2021 - emerald.com
Purpose This study aims to explore the relationship between audit partner and firm industry
specialization and board of director independence on the decision by Taiwanese firms to …
specialization and board of director independence on the decision by Taiwanese firms to …
Firm characteristics and compliance with IFRSs for small and medium-sized entities in developing countries: evidence from Tanzania
SZ Msechu, PS Kasoga, EF Kipesha - Cogent Business & …, 2024 - Taylor & Francis
The impact of firm age, firm size, profitability, leverage and auditor type on compliance with
the International Financial Reporting Standards for small-and medium-sized entities (IFRSs …
the International Financial Reporting Standards for small-and medium-sized entities (IFRSs …
The association between corporate governance mechanisms and compliance with IFRS mandatory disclosure requirements: evidence from 12 African countries
Purpose The purpose of this study is to examine the association between two corporate
governance (CG) mechanisms, namely, the board of directors and the audit committee (AC) …
governance (CG) mechanisms, namely, the board of directors and the audit committee (AC) …
A study on listed companies' compliance with value-added tax: the evolving role of compliance officer in Oman
MM Thottoli - Public Administration and Policy, 2022 - emerald.com
Purpose The purpose of the paper is to examine current companies' compliance with value-
added tax (VAT) and the evolving role of the compliance officer in the listed companies at …
added tax (VAT) and the evolving role of the compliance officer in the listed companies at …