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Determinants of the severity of legal and employment consequences for CPAs named in SEC accounting and auditing enforcement releases
Juric, Daniella; O'Connell, Brendan; Rankin, Michaela; … - In: Journal of business ethics : JOBE 147 (2018) 3, pp. 545-563
Persistent link: https://www.econbiz.de/10011798863
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The development of accounting regulation in Iraq and the IFRS adoption decision : an institutional perspective
Hassan, Enas A.; Rankin, Michaela; Lu, Wei - In: The international journal of accounting : TIJA 49 (2014) 3, pp. 371-390
Persistent link: https://www.econbiz.de/10010431302
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The Development of Accounting Regulation in Iraq and the IFRS Adoption Decision: An Institutional Perspective
Hassan, Enas A.; Rankin, Michaela; Lu, Wei - In: The International Journal of Accounting 49 (2014) 3, pp. 371-390
This paper reviews the historical development of accounting regulation in Iraq and analyzes, from an institutional perspective, both the decision to adopt International Financial Reporting Standards (IFRS), and the factors likely to impact the expansion of IFRS application beyond listed...
Persistent link: https://www.econbiz.de/10010930754