Klish, Abdulbaset Ab; Shubita, Moade Fawzi Shaker; Wu, … - In: Journal of Applied Accounting Research 23 (2021) 3, pp. 570-603
Purpose: Global interest in adopting the International Financial Reporting Standards (IFRS) has risen rapidly; however, the Middle Eastern and North African (MENA) countries have reacted differently towards the international diffusion. The purpose of this study is to examine the impact of the...