... enforcement mechanisms and improve the effectiveness of IFRS compliance monitoring. As a consequence, users can ultimately benefit from better quality financial reporting. Originality/value This research fills a gap in the literature by providing insights into how accounting enforcement affects financial...

...Vincent Tawiah; Pran Boolaky Purpose This paper is an appraisal of existing literature on IFRS in Africa. In a bid to determine what exists and what is missing in the literature, the authors have reviewed three streams of studies, namely, adoption, compliance/harmonisation and consequences of IFRS...

...Dr Nicholas Koumbiadis, Dr John O. Okpara and Dr Ganesh M. Pandit; Titos Ritsatos Purpose – Tax evasion and tax compliance have been popular research subjects for several decades. This paper aims to present a comprehensive review of the literature explaining individual taxpayer's behaviour...

.... England Wales Commercial property Leasing Service charges Accounting Best practice RICS Code of Practice Compliance Accruals © Emerald Group Publishing Limited 2012 This paper is concerned with the relationship between “best” practice and actual practice, and takes as its subject...