Ashraf, Junaid; Ghani, Waqar I. - East Asian Bureau of Economic Research (EABER) - 2005
Our paper examines the origins, growth, and the development of accounting practices and disclosures in Pakistan and the … as national standards in 1985 did not lead to improvement in the quality of financial reporting. Pakistan, though … enforcement mechanisms are more critical factors than are cultural factors in explaining the state of accounting in Pakistan. We …