عنوان مقاله | |
عنوان مقاله |
Auditors’ perceptions of the implementation of International Financial Reporting Standards (IFRS) in a developing country |
عنوان فارسی مقاله | برداشت حسابرسان از اجرای استانداردهای بین المللی گزارشگری مالی (IFRS) در یک کشور در حال توسعه |
مشخصات مقاله انگلیسی | |
نشریه: emerald | |
سال انتشار |
2017 |
عنوان مجله |
Journal of Accounting in Emerging Economies |
تعداد صفحات مقاله انگلیسی | 27 |
رفرنس | دارد |
تعداد رفرنس | 112 |
چکیده مقاله | |
چکیده |
Purpose – The International Financial Reporting Standards (IFRS) have been adopted by 140 countries around the globe, including the G20 countries. Most of the prior literature focuses on adoption issues in developed countries. Due to the paucity of research on implementation issues in developing countries, this study explores the impediments of IFRS implementation in a developing country from 1998 to 2014 based on the auditors’ perceptions and documentary analyses. |
کلمات کلیدی |
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دانلود |