The purpose of this paper is to review existing literature on the consequences of
International Financial Reporting Standards (IFRS) adoption in Europe with a specific focus …

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

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 …

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) …

Our study examines the determinants (especially governance and board characteristics) of
the early adoption of the International Financial Reporting Standard 15 (IFRS 15) in a …

This study aims to assess academics' comprehension of the relevance of international
financial reporting standards (IFRS) integration, as well as its implications on how IFRS are …

Digital maturity index for accounting firms | Emerald Insight Books and journals Case studies
Expert Briefings Open Access Publish with us Advanced search Digital maturity index for …

The adoption and implementation of International Financial Reporting Standards (IFRS) are
anticipated to enhance the quality and credibility of financial statement in terms of reliability …

Purpose This study aims to assess the evolution of the value relevance of book value,
earnings and its components in Mauritius, an African developing country, focusing on value …

This study aims to evaluate the effects of the adoption of the International Financial
Reporting Standards (IFRS) on the accrual-based managed earnings behavior of firms in …