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Professionalisation of accounting in developing countries : 25 years of research

Yapa, Prem W. S. - In: Accounting, auditing & accountability journal 35 (2022) 2, pp. 439-462

Persistent link: https://www.econbiz.de/10013410934

The adoption of "International Accounting Standard (IAS) 12 Income Taxes" : convergence or divergence with local accounting standards in selected ASEAN countries?

Yapa, Prem W. S.; Kraal, Diane; Joshi, Mahesh - In: Australasian accounting business and finance journal : AABF 9 (2014) 1, pp. 3-24

Persistent link: https://www.econbiz.de/10010520235

The business of professional accountancy and imperial influence : evidence from a developing country in South Asia

Ukwatte, Sarath; Yapa, Prem W. S.; Joshi, Mahesh - In: Journal of Asia Pacific business 16 (2015) 2, pp. 146-166

Persistent link: https://www.econbiz.de/10011289918

Disclosure of corporate environmental policies in annual report : further evidence incorporating a national ideology - an Australian study

Yapa, Prem W. S.; Harvey, Dianne; Ellis, Greg - In: Journal of Asia Pacific business 6 (2005) 1, pp. 75-90

Persistent link: https://www.econbiz.de/10003003191

Examining the taxation profession in Australia : a framework

Curran, Michael; Yapa, Prem W. S. - In: Australasian accounting business and finance journal : AABF 15 (2021) 3, pp. 3-22

Persistent link: https://www.econbiz.de/10012601274

Human rights from a social accounting perspective in a post-conflict environment : the case of sri lanka

Siriwardhane, Pavithra; Yapa, Prem W. S. - In: Australasian accounting business and finance journal : AABF 15 (2021) 4, pp. 93-120

Persistent link: https://www.econbiz.de/10012664440

The impact of financial statement comparability on earnings management : evidence from frontier markets

Martens, Wil; Yapa, Prem W. S.; Safari, Maryam - In: International Journal of Financial Studies : open … 8 (2020) 4/73, pp. 1-25

This paper examined whether financial statement comparability constrains opportunistic earningsmanagement in frontiermarket countries. Using a large sample of 19 frontiermarket countries, and an accounting comparabilitymethod thatmaps comparability across several accounting standards, the...

Persistent link: https://www.econbiz.de/10012322143

The impact of accountability mechanisms on public sector environmental sustainability performance : a case study of Sri Lanka

Silva, Keshara de; Yapa, Prem W. S.; Vesty, Gillian - In: Australasian accounting business and finance journal : AABF 14 (2020) 3, pp. 38-55

Persistent link: https://www.econbiz.de/10012254138

The professionalisation of auditing in less developed countries : the case of Sri Lanka

Yapa, Prem W. S.; Ukwatte Jalathge, Sarath L.; … - In: Managerial auditing journal 32 (2017) 4/5, pp. 500-523

Persistent link: https://www.econbiz.de/10011702479

Adopting generalized audit software : an Indonesian perspective

Widuri, Rindang; O'Connell, Brendan; Yapa, Prem W. S. - In: Managerial auditing journal 31 (2016) 8/9, pp. 821-847

Persistent link: https://www.econbiz.de/10011622901

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