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Keywords: Challenges
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Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2017) 32 (4-5): 406–426.
Published: 04 April 2017
...Sharad Sharma; Mahesh Joshi; Monika Kansal Purpose This study aims to examine the perceptions of accounting practitioners and users about implementation challenges with International Financial Reporting Standards (IFRSs) at the pre-implementation stage. Under institutional pressures, India...
