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Keywords: International Financial Reporting Standards
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Journal Articles
Journal:
Journal of Financial Crime
Journal of Financial Crime (2021) 28 (4): 1161–1178.
Published: 16 July 2021
...Ali İhsan Akgün; Yener Altunbaş; Yurtsev Uymaz Purpose The purpose of this paper is to explore whether the choice of International Financial Reporting Standards (IFRS) vs Generally Accepted Accounting Principles (GAAP) is associated with the frequency and likelihood of accounting irregularities...
