Table 3

Top five most cited articles

AuthorArticlesJournalsTC
Sellami and Fendri (2017) The effect of audit committee characteristics on compliance with IFRS for related party disclosures Evidence from South AfricaManagerial Auditing Journal33
Tawiah and Boolaky (2019) Determinants of IFRS compliance in Africa: analysis of stakeholder attributesInternational Journal of AccountingandInformation Management21
Akisik et al. (2020) IFRS, FDI, economic growth and human development: The experience of Anglophone and Francophone African countriesEmerging Markets Review18
Gassen (2017) The effect of IFRS for SMEs on the financial reporting environment of private firms: an exploratory interview studyAccounting and Business Research17
Mita et al. (2018) The adoption of IFRS, comparability of financial statements and foreign investors' ownershipReview of Accounting16

Source(s): Compiled by author based on bibliographic data

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