The aim of this study is to provide an examination of the factors that have a bearing on KSB, based upon attitudes amongst academics in developing countries, using a particular focus upon academics within the University of Baghdad. With the research study, structural equation modelling was...

The main objective of this research is to examine the effects of financial instruments declared under IFRSs on value relevance over thirteen years. The research sample included 35 European enterprises that were listed on the main market of the London Stock Exchange from 2007 to 2019. This study...

This study seeks to examine the factors that influence the adoption of ISAs, intending to stimulate establishing a responsible and efficient auditing regime in Libyan auditing practice, shedding light on challenges in auditing practices in the North African region. This study conducted...