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The effect of the strength of auditing and reporting standards on infrastructure quality in Africa : do ethical behaviour of firms and judicial independence matter?

Khelil, Imen; Guidara, Achraf; Khlif, Hichem - In: Journal of financial management of property and construction 28 (2023) 1, pp. 145-160

Persistent link: https://www.econbiz.de/10014326378

A meta-analysis of IFRS adoption effects

Ahmed, Kamran; Chalmers, Keryn; Khlif, Hichem - In: The international journal of accounting : TIJA 48 (2013) 2, pp. 173-217

Persistent link: https://www.econbiz.de/10009762673

Adoption of and compliance with IFRS in developing countries : a synthesis of theories and directions for future research

Samaha, Khaled; Khlif, Hichem - In: Journal of accounting in emerging economies : JAEE 6 (2016) 1, pp. 33-49

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Accounting regulations and IFRS adoption in Francophone North African Countries : the experience of Algeria, Morocco, and Tunisia

Khlif, Hichem; Ahmed, Kamran; Alam, Manzurul - In: The international journal of accounting : TIJA 55 (2020) 1, pp. 2050004-1-2050004-36

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IFRS adoption and auditing : a review

Khlif, Hichem; Achek, Imen - In: Asian review of accounting 24 (2016) 3, pp. 338-361

Persistent link: https://www.econbiz.de/10011618664

A Meta-analysis of IFRS Adoption Effects

Ahmed, Kamran; Chalmers, Keryn; Khlif, Hichem - In: The International Journal of Accounting 48 (2013) 2, pp. 173-217

The adoption of IFRS around the globe has stimulated empirical research that investigates the financial reporting and capital market effects associated with an accounting regime change. These studies differ in their analysis period, jurisdictional setting, and research design, and they report...

Persistent link: https://www.econbiz.de/10010665725

Adoption of and compliance with IFRS in developing countries

Samaha, Khaled; Khlif, Hichem - In: Journal of Accounting in Emerging Economies 6 (2016) 1, pp. 33-49

Purpose – The purpose of this paper is to review a synthesis of theories and empirical studies dealing with the adoption of and compliance with IFRS in developing countries in an attempt to provide directions for future research. Design/methodology/approach – The review focusses on four main...

Persistent link: https://www.econbiz.de/10014839457