This study investigates how corporate governance affects the financial reporting quality of selected banks in Iraq, focusing on role IFRS adoption. The research collected data from 298 questionnaires distributed among diverse private banks, including IS Bank, Vakif RT Cihan Bank and TD Bank. Sobel analysis was used to analyze mediation between variables. results demonstrate that adoption plays ...

The research aims to test the effect of accounting conservatism on information asymmetry in light adoption International Financial Reporting Standards (IFRS 15) Iraqi environment, as examined a sample (15) banks listed Stock Exchange for period from 2011-2020. Accounting and Standard Revenue contracts with customers based several measures indicators agreement studies, including study (Beaver &a...

This study investigates the role of audit styles at different levels on financial statement comparability in South Africa, a setting where firms report under International Financial Reporting Standards (IFRS), institutional environment is strong and dominated by Big 4 firms. An output‐based measure used to consider association between firm level, office level individual auditor comparability. E...

O objetivo desta pesquisa é avaliar os impactos da adoção das IFRS (IAS 7, IAS 19, 32 e 39) nos indicadores econômico-financeiros de instituições financeiras brasileiras, por meio dos solvência, estrutura patrimonial captação, rentabilidade. método utilizado foi comparar resultados referentes ao ano 2009 que tiveram suas demonstrações publicadas acordo com as normas BR GAAP IFRS. Foram comparad...

Purpose This paper aims to identify what are the moderating factors affecting relationship between firms’ adoption of international financial and reporting standards (IFRS) firm’s opacity. Design/methodology/approach study uses meta-analysis methodology from Hunter et al. (1982) find if mere IFRS reduces opacity a meta-regression Stanley Jarrell (1989) that may influence this relationship. Find...

Penelitian ini bertujuan untuk mengetahui gambaran tingkat pengetahuan dan opini mahasiswa terhadap IFRS baik adopsi maupun dampaknya, juga sebagai bahan evaluasi pertimbangan bagi akademisi institusi pendidikan yang berkaitan dengan pengintegrasian pada kurikulum penawaran kelas tentang IFRS. Sampel penelitian diambil metode disproportionate random sampling. Pengujian menggunakan independent s...

O Comitê de Pronunciamentos Contábeis - CPC foi criado por meio da Resolução do Conselho Federal Contabilidade CFC n. 1055/2005 e tem como principal função a emissão dos pronunciamentos contábeis com objetivo harmonização das normas brasileiras às internacionais IFRS. Na área acadêmica têm surgido diversas pesquisas após adoção normatização internacional, trazendo em destaque o efeito aplicação...

Globalization of business operations has compelled many countries across the globe to adopt International Financial Reporting Standards (IFRS). However, continuous review impact IFRS adoption is imperative stakeholders and accounting standards setters. This study therefore, reviewed after adopting on global relevance locally produced financial statements companies in Nigeria. The employed a sur...