Adoption of the International Public Sector Accounting Standards in emerging economies and low-income countries: a structured literature review
Purpose The aim of the study is to review the extant literature on International Public Sector
Accounting Standards (IPSAS) adoption in emerging economies (EEs) and low-income …
Accounting Standards (IPSAS) adoption in emerging economies (EEs) and low-income …
Blockchain adoption in accounting by an extended UTAUT model: empirical evidence from an emerging economy
Purpose The purpose of this study is to use an extended Unified Theory of Acceptance and
Use of Technology (UTAUT) model to investigate the intention to use blockchain from the …
Use of Technology (UTAUT) model to investigate the intention to use blockchain from the …
The macroeconomic determinants of the adoption of IFRS for SMEs: Los Determinantes macroeconómicos en la adopción de las IFRS para las pymes
CAF Pais, ALM Bonito - Revista de Contabilidad-Spanish Accounting …, 2018 - revistas.um.es
Las pequeñas y medianas empresas (pymes) representan más del 95% de las empresas
de todo el mundo y contabilizan más del 65% del empleo. Como paso hacia la …
de todo el mundo y contabilizan más del 65% del empleo. Como paso hacia la …
Why do African countries adopt IFRS? An institutional perspective
We examine the institutional drivers of International Financial Reporting Standards (IFRS)
adoption in Africa. The study covers all 54 African countries and relies on data from 2010 to …
adoption in Africa. The study covers all 54 African countries and relies on data from 2010 to …
Cross-country determinants of IFRS for SMEs adoption
S Damak-Ayadi, N Sassi, M Bahri - Journal of Financial Reporting and …, 2020 - emerald.com
Purpose The purpose of this study is to identify the influence of environmental and
institutional factors on the adoption of the International Financial Reporting Standard for …
institutional factors on the adoption of the International Financial Reporting Standard for …
The likelihood of widespread accounting manipulation within an emerging economy
Purpose The study explores accountants' views of the likelihood of widespread accounting
manipulation in the emerging economy, Vietnam. Applying the fraud triangle framework, we …
manipulation in the emerging economy, Vietnam. Applying the fraud triangle framework, we …
Factors Affecting The Application Of International Financial Reporting Standards Of Enterprises: A Literature Review
PH Hung - Journal of Positive School Psychology, 2022 - journalppw.com
In view of the strong diffusion of International Financial Reporting Standards around the
globe, the application of International Financial Reporting Standards is not only of any one …
globe, the application of International Financial Reporting Standards is not only of any one …
What drives develo** and transitional countries to adopt the IFRS for SMEs? An institutional perspective
YM Sellami, Y Gafsi - Journal of Corporate Accounting & …, 2018 - Wiley Online Library
With the awareness of the socioeconomic importance of small-and medium‐sized
enterprises (SMEs) and the growing demand for a high‐quality accounting framework for …
enterprises (SMEs) and the growing demand for a high‐quality accounting framework for …
Understanding IFRS adoption: Consideration of the institutional dimension through a behavioral context
O Riahi, W Khoufi - Journal of Applied Accounting Research, 2019 - emerald.com
Purpose The purpose of this paper is to discern the impact of main behavioral factors that
could affect the decision of adopting IFRS in develo** countries (DCs). In other words, this …
could affect the decision of adopting IFRS in develo** countries (DCs). In other words, this …
The (un) suitability of fair-value accounting in emerging economies: the case of Vietnam
LU Nguyen - Journal of Accounting & Organizational Change, 2019 - emerald.com
Purpose This study aims to explore the suitability and challenges of implementing fair value
accounting (FVA) in Vietnam, an emerging/transitioning economy. While such …
accounting (FVA) in Vietnam, an emerging/transitioning economy. While such …