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Keywords: Accounting enforcement
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Journal Articles
Journal:
Accounting Research Journal
Accounting Research Journal (2026) 39 (3): 416–442.
Published: 22 January 2026
... Limited Licensed re-use rights only IFRS Accounting enforcement Audit Capital market National culture This study addresses that gap by offering the first large-scale, systematic investigation of IFRS compliance across 87 countries over nearly two decades. For the descriptive analysis...
