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Keywords: Harmonization
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Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting (2025) 33 (3): 580–607.
Published: 07 January 2025
... IFRS adoption Audit fees Transparency Harmonization M14 M414 M48 We examine the impact of financial secrecy culture on firm audit pricing and explore whether adopting International Financial Reporting Standards (IFRS) moderates the relationship between financial secrecy culture...
Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting (2012) 20 (2): 93–118.
Published: 13 July 2012
... Harmonization IFRS McNemar test Split C‐Index Bootstrapping significance test Australia Hong Kong United Kingdom Financial reporting Accounting Accounting standards In recent years, a large number of countries across the world have amended their national accounting regulations to reflect...
