Accrual-based accounting enables external users to make informed decisions by reporting an entity’s management performance them. It also helps managers accurately record resource usage and increase efficiency. Despite the Republic of Korea’s expectations for introduction accrual-based in national from 2011, aimed at achieving efficient comparable private companies, results audit Board Audit Ins...

Purpose: This study investigated the impact of international financial reporting standards on aggressive accrual. The distinguishing feature this research is recent adoption in one most important economies and emerging markets world; Saudi Security Exchange (Tadawul). Theoretical framework: One issue that has dominated accounting for many years mandatory IFRS adoption. More specifically, figure...