Boolaky, Pran Krishansing; Omoteso, Kamil; Ibrahim, … - In: Journal of Accounting in Emerging Economies 8 (2018) 3, pp. 327-351
Purpose: The purpose of this paper is to examine the level of accounting development and the adoption of IFRS in the four foremost economies in the Middle East and North Africa (MENA)—Egypt, Jordan, Libya and UAE. Through the lens of institutional theory, the study investigates the impact of...