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Keywords: European Union
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Journal Articles
International Journal of Accounting and Information Management 1–36.
Published: 01 July 2026
...Mohammed Ibrahem Ali Hassan; Árpád Tóth; Katalin Borbély Purpose This study aims to examine and compare the mandatory joint audit report delays across joint audit pairs between the European Union and the MENA region. Design/methodology/approach This study uses data from nonfinancial...
Journal Articles
International Journal of Accounting and Information Management (2018) 26 (2): 311–330.
Published: 08 May 2018
...Daniel Zeghal; Zouhour Lahmar Purpose This paper aims to examine the impact of culture on accounting conservatism during transition to international standards. Design/methodology/approach The sample used in this analysis consists of 15 countries of the European Union that have adopted...
Journal Articles
International Journal of Accounting and Information Management (2015) 23 (3): 271–288.
Published: 03 August 2015
...Nicholas Fearnley; Sid Gray Purpose – The purpose of this paper is to investigate, following the adoption and implementation of International Financial Reporting Standards (IFRS) in the European Union (EU), whether accounting choices continue to be significantly influenced by national...
