...Sara Abdullah Bakr; Christopher J. Napier Purpose The paper investigates attitudes towards and perceptions of the adoption of the International Financial Reporting Standard (IFRS) for small and medium-sized entities (SMEs) in Saudi Arabia, immediately before and during the period of adoption...

... of this by stating that the role of the external auditor is considered a mechanism by which the regulatory bodies could enforce companies’ compliance with the IFRSs. Similarly, Verriest (2011) examines the effect of audit quality on the properties of financial reporting and suggest that audit quality serves...

...Faisal S. Alanezi The purpose of this study is to investigate empirically factors influencing Kuwaiti companies to disseminate their financial reports on the Internet. A regression model is estimated using logit analysis for a sample of 179 Kuwaiti companies listed on the Kuwait Stock Exchange...