..., in an interpretive study. IFRS adoption Strong structuration theory Accounting regulation Stones SST is an amendment and extension of Giddens’ originally developed ST (Englund and Gerdin, 2014), thus, Giddens’ ST will be addressed first, and the amendments of SST will follow. The most significant...

...Oriol Amat; Jordi Perramon; Catherine Gowthorpe Accounting regulation is a highly topical issue for listed companies in Europe. From 1 January 2005 all companies listed in the EU member states have been required to produce financial reports compliant with international accounting standards...