This study focuses on fees paid to auditors during a major accounting change associated with extra audit risk and work …. Specifically, we analyse how a major accounting change from local GAAP to IFRS (International Financial Reporting Standards … are associated with audit fees. However, there is lack of specific knowledge on how a major accounting change affects …

We offer here the psychological attraction approach to accounting and disclosure rules, regulation, and policy as a … program for positive accounting research. We suggest that psychological forces have shaped and continue to shape rules and …

The problems that are seeing by paper is to examine to what extent accounting reports can provide us with the true … picture of company performance and finds the way how to broaden accounting reports in order to incorporate other relevant …

“The Islamic financial industry needs a corresponding alternative set of accounting standards which can at best be … standards already exist, developed by an industry led non profit organization based in Bahrain- the Accounting and Auditing …