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1-4 of 4
Keywords: IFRS adoption
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Journal Articles
The impact of the IFRS adoption reform on audit market concentration, auditor choice and audit quality
Available to Purchase
Journal of Applied Accounting Research (2024) 25 (5): 995–1015.
Published: 29 November 2023
...Michael Eric Bradbury; Oksana Kim Purpose The study examines the changes in audit market concentration, auditor choice and audit quality in Russia following International Financial Reporting Standards (IFRS) adoption. Scholars have called for further examination of the effects of IFRS adoption...
Journal Articles
Earnings management and corporate efficiency pre- and post-IFRS: evidence from Taiwanese listed electronics corporations
Available to Purchase
Journal of Applied Accounting Research (2023) 24 (3): 523–543.
Published: 24 October 2022
...Wei-Kang Wang; Wen-Min Lu; Irene Wei Kiong Ting; Wun-Ya Siao Purpose This study aims to examine the relationships among International Financial Reporting Standards (IFRS) adoption, earnings management, and corporate efficiency. Design/methodology/approach First, the authors employ the epsilon...
Journal Articles
Understanding Jordanian corporate reporting regulation change using strong structuration theory
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Journal of Applied Accounting Research (2018) 19 (4): 483–499.
Published: 12 November 2018
...–practice relations, which refers to networks of social positions that incorporate social identity, keeping the agent in place but leaving sufficient space to not be in a deterministic position (Moore and McPhail, 2016). IFRS adoption Strong structuration theory Accounting regulation Stones...
Journal Articles
International Financial Reporting Standards and noise trading: Evidence from central and eastern European countries
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Journal of Applied Accounting Research (2013) 14 (1): 37–53.
Published: 24 May 2013
... and eastern European (CEE) markets. Design/methodology/approach The paper employs the theoretical framework proposed by Sentana and Wadhwani to allow the existence of both rational investors and trend‐chasing traders in examining the extent to which mandatory IFRS adoption affects the level of noise...
