Purpose: The purpose of this paper is to increase the awareness of the implications of language translation for accounting standard setting, education and research, and to work towards a critical research agenda. Design/methodology/approach: The paper is based on a selective review of recent...

This thesis investigates the suitability of International Financial Reporting Standards (IFRSs) for Saudi Arabia by examining the perceptions of accounting users and preparers. It explores the information needs of the main users of accounting, the factors that represent barriers to the adoption...

This thesis focuses on compliance with IFRS disclosure requirements in Malaysia. There are four objectives that this study attempts to achieve, namely: (1) to ascertain whether present regulatory enforcement is effective in curbing non-compliance with IFRS in Malaysia; (2) to determine whether...