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Journal Articles

Auditors’ perceptions of the implementation of International Financial Reporting Standards (IFRS) in a developing country

Mohammad Nurunnabi
Journal: Journal of Accounting in Emerging Economies
Journal of Accounting in Emerging Economies (2017) 7 (1): 108–133.
https://doi.org/10.1108/JAEE-02-2015-0009
Published: 06 February 2017
... issues in developing countries, the purpose of this paper is to explore the impediments of IFRS implementation in a developing country from 1998 to 2014 based on the auditors’ perceptions and documentary analyses. Design/methodology/approach Three rounds of interviews (2010, 2012, and 2014) from...
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