Purpose This study aims to examine the perceptions of accounting practitioners and users about implementation challenges with International Financial Reporting Standards (IFRSs) at the pre-implementation stage. Under institutional pressures, India conveyed its decision to implement IFRS...

Cover -- EDITORIAL ADVISORY BOARD -- Accounting, auditing and governance in the SAARC group of nations -- Empirical study on determinants of environmental disclosure -- CSR focus in the mission and vision statements of public sector enterprises: evidence from India -- Corporate governance and...