Damak-Ayadi, Salma; Salem, Rahma Ben - In: African Journal of Accounting, Auditing and Finance 3 (2014) 2, pp. 87-114
This study aims to identify the cultural factors that lead countries to converge with or to adopt IAS/IFRS. Basically, we presented a review of literature that associate between culture and the adoption of IAS/IFRS. Second, we classify different countries based on their standardisation...