This study aims to explore the application of a new audit regulation, International Standard
on Auditing no. 701 (ISA 701) on Key Audit Matters (KAMs), in the developing country …

Purpose The new audit regulation for disclosure of key audit matters (KAMs) in financial
reporting has been introduced in both developed and developing countries. This study …

This study highlights how the implementation of International Financial Reporting Standards,
in a context of minimal readiness, induces power imbalance between corporate accounting …

Purpose The international integrated reporting framework encourages organisations to
disclose material information that affects their ability to create value. This paper aims to …

We investigate how local actors in the Romanian financial reporting field mobilize their
indigeneity to enact and operationalize transnational financial reporting models in a context …

This study investigates the challenges that face implementing of International Financial
Reporting Standards (IFRS) by Libyan firms. In particular, this paper analyses the effect of …

Indonesia has taken initiatives to reform its public sector financial management. One of the
reform agendas was to introduce 'cash to accrual'accounting for improved financial …

Purpose By focusing on the perspective of politicians, this paper aims to question the
change brought about by local government financial statements for accountability. It applies …

Purpose The effect of culture, through the accounting values of conservatism and secrecy,
on accounting judgments is an area of research extensively studied in developed countries …

Purpose Neo-institutional theory (NIT) has strengthened its position as one of the theories
and frameworks used to investigate accounting as organizational, legislative, social and …