...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...

... Constitution. Moreover, the authors bridge the gaps in the literature on accounting and legitimacy by examining how the IASB used particular legitimacy repair strategies when facing its legitimacy crises IFRS Financial crisis Legitimacy crisis IASB Legitimation strategy JSPS KAKENHI 22730353...

... research on International Financial Reporting Standards (IFRS), this study explores the potential for US adoption of IFRS by examining the main arguments forwarded by the Office of the Chief Accountant of the SEC and the International Accounting Standards Board’s response to the issues raised...

...Alan Combs; Martin Samy; Anastasia Myachina Purpose The purpose of this paper is to explore cultural impact on the harmonisation of Russian Accounting Standards with International Financial Reporting Standards (IFRS). Design/methodology/approach A theoretical review established...