...Sara Bakr; Christopher Napier Purpose The paper investigates to what extent owners and managers of SMEs in Saudi Arabia have accepted the introduction of International Financial Reporting Standard for Small and Medium-Sized Entities (IFRS for SMEs). Design/methodology/approach The research...

...Himanshu; H. Kent Baker Purpose The study examines how the recent adoption of International Financial Reporting Standards (IFRS) – converged “Ind-AS” accounting standards influences financial reporting quality (FRQ) in India, an emerging market. It is motivated by India’s momentum...

...Joelle Matta; Vanessa El Khoury; Elie Chamoun Purpose This study investigates the practical implications of IAS 29, Financial Reporting in Hyperinflationary Economies, on audit practices in Lebanon. It examines how Lebanese auditors address the challenges posed by hyperinflation while maintaining...

... charged with governance, incorporating royal family members into corporate boards can enhance the timeliness of financial reporting. Furthermore, the study highlights the ceremonial role, which, aside from the substantive monitoring activity, plays a crucial role in reinforcing legitimacy and providing...

... and other stakeholders located within countries operating on a dual banking system. The results could help regulators to improve their rules/guidance related to double-layer governance and financial reporting quality. This study covers the existing gaps in prior literature through employing empirical...

...Nisansala Wijekoon; Umesh Sharma; Grant Samkin Purpose This paper aims to examine the perceptions of owners and accountants of small- and medium-sized entities (SMEs) on the users and their financial information needs of SME financial reporting. Design/methodology/approach Postal questionnaire...

...Vincent Adela; Mac Junior Abeka; George Tackie; Comfort Ama Akorfa Anipa; Deborah Esi Gyanba Mbir; Cornelius Adorm-Takyi Purpose The purpose of this paper is to investigate the effect of institutional structures on the strength of auditing and financial reporting standards. Design/methodology...

... the users of financial reports. In this context, research has illustrated how investors can find themselves impacted by such behaviour, with incorrect decision-making around investment decisions being a major issue. However, auditors' perspectives, of obvious importance in such scenarios, given...

...Anuradha Pandya; Wayne van Zijl; Warren Maroun Purpose The objective of this research is to explore the challenges being encountered when applying and implementing fair value accounting requirements, focusing specifically on the determination of fair value per International Financial Reporting...

...Maria Krambia-Kapardis; Colin Clark; Anastasios Zopiatis Purpose – Public information disclosure is a manifestation of transparency and contributes to governance-by-disclosure. Also, better financial reporting can improve the credibility and integrity of public finances and contribute to a better...

...Munther T. Momany; Husam-Aldin N. Al-Malkawi; Ebrahim A. Mahdy Purpose – The purpose of this paper is to examine the status of financial reporting on the internet by companies operating in an emerging economy, namely Jordan. Design/methodology/approach – The paper surveys 127 companies...

...Stephen Korutaro Nkundabanyanga; Venancio Tauringana; Waswa Balunywa; Stephen Naigo Emitu Purpose The purpose of this study is to examine the association between accounting standards, legal framework and the quality of financial reporting by the Ministry of Water and Environment in Uganda...

... management and help determine whether this setting would lead to a higher or lower propensity for earnings management. Hany Kamel can be contacted at: hany.kamel@aau.ac.ae © Emerald Group Publishing Limited 2012 Egypt Financial reporting Stock returns Earnings management Initial public...

... has raised awareness about segmental disclosure requirements among Jordanian listed companies and increased compliance since Suwaidan et al.'s analysis was undertaken. © Emerald Group Publishing Limited 2012 Jordan Disclosure International standards Financial reporting IFRS 8...

...Pran Krishansing Boolaky Purpose The purpose of this paper is to examine the accounting development process and international financial reporting standards (IFRS) in small island economies (SIEs), with particular reference to Mauritius. SIEs are different from large economies in terms of economic...

.... Design/methodology/approach An institutional and structuration theory perspective is used to discuss two stages of IAS/IFRS implementation in Romania. Both primary (11 in‐depth semi‐structured interviews conducted with key actors involved in financial reporting) and secondary data (accounting...