IFRS compliance in GCC countries: Do corporate governance mechanisms make a difference?

This research aims at examining the level of International Financial Reporting Standards (IFRS) compliance across entire Gulf Cooperation Council (GCC) region and seeks to explore impact corporate governance mechanisms on with IFRS disclosure requirements. We employ a cross-sectional analysis 314 non-financial listed companies within GCC countries. The was measured using self-built index consisting 379 mandatory items IFRS. partial method implemented in calculating score for targeted companies. results show that none had fully complied requirements Three were found have significant effect IFRS, namely board independence, concentrated ownership external auditor quality. Further, are not indicative any distinctive contributions size, chief executive officer duality, institutional ownership, audit committee size number meetings held during year Hence, current may reflect best practices need be revised improve particularly emerging markets. draw out implications theory practice.