...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...

...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...

..., 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...

... 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...