This paper uses content analysis to compare International Financial Reporting Standards (IFRS)1 with the Local Accounting Standards (LAS) of South Africa (SA), Mauritius and Tanzania. It begins by identifying the equivalence of the local accounting standards of these three countries with IFRS...

Purpose – The purpose of this paper is to examine the accounting development process and international financial reporting standards (IFRS) in small island economies (SIEs), with particular reference to Mauritius. SIEs are different from large economies in terms of economic and political...

Purpose – This paper aims to investigate the determinants of the strength of auditing and reporting standards (SARS) in 41 European countries. It posits that there are a number of country‐level determinants for the SARS and these determinants are grouped into four main categories: legal...