This study seeks to examine the factors that influence the adoption of ISAs, intending to
stimulate establishing a responsible and efficient auditing regime in Libyan auditing …

Purpose This study aims to explore the role that culture and language play in the
implementation of International Public Sector Accounting Standards (IPSAS) …

Purpose Current research aims to investigate the relationships between Chinese national
cultural values (uncertainty avoidance (UA), power distance, masculinity (MAS) …

Purpose This study aims to elucidate the intricate relationship between cloud-based artificial
intelligence (CBAI) and audit reports, specifically emphasizing the mediating role played by …

Institutional structures and strength of auditing and financial reporting standards in Africa |
Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish with us …

ABSTRACT A society's culture affects its behavior and values. This study explores the role of
national culture in accounting research. It starts by updating the work of G. Hofstede, GJ …

This study explores how strength auditing and reporting standards (SARS) and country‐
level governance interplay to reduce money laundering. The empirical study is based on a …

This study investigates the drivers and economic benefits of adopting international financial
reporting standards (IFRS) by applying the classification proposed by the diffusion of …

This paper examines the economic consequences of adopting the International Standards
on Auditing (ISAs) from a diffusion of innovation theory perspective. Using a very extensive …

This paper examines how the national process of adapting the International Standards on
Auditing (ISAs) unfolds in develo** countries, focusing on the case of Egypt. The study …