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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

Think (not so) straight, talk (not so) straight : Andersen’s failure to navigate its institutional environment

Fogarty, Timothy J. - In: Journal of Accounting & Organizational Change 11 (2015) 1, pp. 73-95

Purpose This paper aims to provide an analysis of the choices Arthur Andersen faced in dealing with the crisis that ultimately let to its downfall in 2001-2002. Design/methodology/approach The paper is built around institutional theory. Specifically, it applies the propositions provided by...

Persistent link: https://www.econbiz.de/10014840508

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

Think (not so) straight, talk (not so) straight : Andersen's failure to navigate its institutional environment

Fogerty, Timothy J. - In: Journal of accounting & organizational change 11 (2015) 1, pp. 73-96

Persistent link: https://www.econbiz.de/10011297568

Earnings management in Spain. Some evidence from companies quoted in the Spanish stock exchange

Amat, Oriol; Perramon, Jordi; Oliveras, Ester - Department of Economics and Business, Universitat … - 2003

leading authorities have defended the idea that this kind of accounting problems cannot happen in Spain. They argue that … accounting regulation in Europe, and specifically in Spain, make more difficult the use of creative accounting practices. The … objective of this paper is to identify some evidence about the situacion in Spain. The study tries to demonstrate that some …

Persistent link: https://www.econbiz.de/10005707989

IFRS adoption and audit and non-audit fees : empirical evidence from Spanish listed companies

De Fuentes, Cristina; Sierra-Grau, Eva - In: Spanish journal of finance and accounting 44 (2015) 168, pp. 387-426

Persistent link: https://www.econbiz.de/10011557948

Accounting for finance and affect in early modern Spain

Vilches, Elvira - In: The Journal of European Economic History (JEEH) 52 (2023) 2, pp. 95-112

Persistent link: https://www.econbiz.de/10015206875

Accounting for finance and affect in early modern Spain

Vilches, Elvira - In: The journal of European economic history 52 (2023) 2, pp. 95-112

Persistent link: https://www.econbiz.de/10014507111

Factors affecting institutional change: a study of the adoption of Local Agenda 21 in Spain

Llamas-Sanchez, Rocio; Garcia-Morales, Victor; … - In: Journal of Organizational Change Management 26 (2013) 6, pp. 1045-1070

Purpose – This paper aims to examine how Spanish local councils respond to changes in their institutional context by implementing a sustainable practice: Local Agenda 21 (LA21). Design/methodology/approach – This paper uses the institutional approach to explain the factors influencing the...

Persistent link: https://www.econbiz.de/10014891924

Factors affecting institutional change : a study of the adoption of Local Agenda 21 in Spain

Llamas-Sanchez, Rocio; Garcia-Morales, Victor; … - In: Journal of organizational change management 26 (2013) 6, pp. 1045-1070

Persistent link: https://www.econbiz.de/10010200437