Silva, Adriana; Jorge, Susana; Rodrigues, Lúcia Lima - In: International Journal of Accounting & Information Management 29 (2021) 3, pp. 345-367
Purpose: Existing research has concluded that accounting quality is influenced not only by the quality of accounting standards, but also by enforcement systems. Therefore, enforcement is one of the key factors for ensuring International Financial Reporting Standards’ (IFRS) compliance and...