Purpose This paper aims to identify what are the moderating factors affecting relationship between firms’ adoption of international financial and reporting standards (IFRS) firm’s opacity. Design/methodology/approach study uses meta-analysis methodology from Hunter et al. (1982) find if mere IFRS reduces opacity a meta-regression Stanley Jarrell (1989) that may influence this relationship. Find...

Penelitian ini bertujuan untuk mengetahui gambaran tingkat pengetahuan dan opini mahasiswa terhadap IFRS baik adopsi maupun dampaknya, juga sebagai bahan evaluasi pertimbangan bagi akademisi institusi pendidikan yang berkaitan dengan pengintegrasian pada kurikulum penawaran kelas tentang IFRS. Sampel penelitian diambil metode disproportionate random sampling. Pengujian menggunakan independent s...

O Comitê de Pronunciamentos Contábeis - CPC foi criado por meio da Resolução do Conselho Federal Contabilidade CFC n. 1055/2005 e tem como principal função a emissão dos pronunciamentos contábeis com objetivo harmonização das normas brasileiras às internacionais IFRS. Na área acadêmica têm surgido diversas pesquisas após adoção normatização internacional, trazendo em destaque o efeito aplicação...

Globalization of business operations has compelled many countries across the globe to adopt International Financial Reporting Standards (IFRS). However, continuous review impact IFRS adoption is imperative stakeholders and accounting standards setters. This study therefore, reviewed after adopting on global relevance locally produced financial statements companies in Nigeria. The employed a sur...

We investigate the effect of International Financial Reporting Standards (IFRS) mandatory adoption on earnings quality, and how auditor type (Big 4 vs. non-Big 4) could moderate this relationship. Standard setters argue that IFRS would lead to improving accounting information quality. our findings suggest is associated with higher quality (lower abnormal accruals). However, results do not provi...