Degos, Jean-Guy; Levant, Yves; Touron, Philippe - In: Accounting, Auditing & Accountability Journal 32 (2018) 1, pp. 75-100
Purpose: The purpose of this paper is to focus on circumvolutions taken by the accounting standard-setting process in French-speaking African countries which have delayed convergence toward IFRS standards and to identify how different factors shape accounting standards in a context in which...