References
Ahmed, A. S., Neel, M., & Wang, D. (2013). Does mandatory adoption of IFRS improve accounting quality? Review of Accounting Studies, 18(4), 1373–1406. https://doi.org/10.1007/s11142-013-9244-7 Albu, N., & Albu, C. N. (2012). International Financial Reporting Standards in an emerging economy: Lessons from Romania. Australian Accounting Review, 22(4), 341–352. https://doi.org/10.1111/j.1835-2561.2012.00194.x Albu, N., Albu, C. N., & Alexander, D. (2014). When global accounting standards meet the local context—Insights from an emerging economy. Critical Perspectives on Accounting, 25(6), 489–510. https://doi.org/10.1016/j.cpa.2013.01.004 Armstrong, C. S., Barth, M. E., Jagolinzer, A. D., & Riedl, E. J. (2010). Market reaction to the adoption of IFRS in Europe. The Accounting Review, 85(1), 31–61. https://doi.org/10.2308/accr.2010.85.1.31 Ball, R. (2006). International Financial Reporting Standards (IFRS): Pros and cons for investors. Accounting and Business Research, 36(sup1), 5–27. https://doi.org/10.1080/00014788.2006.9730040 Ball, R., Robin, A., & Wu, J. S. (2003). Incentives versus standards: Properties of accounting income in four East Asian countries. Journal of Accounting and Economics, 36(1–3), 235–270. https://doi.org/10.1016/j.jacceco.2003.10.003 Barth, M. E., Landsman, W. R., & Lang, M. H. (2008). International accounting standards and accounting quality. Journal of Accounting Research, 46(3), 467–498. https://doi.org/10.1111/j.1475-679X.2008.00287.x Barth, M. E., Landsman, W. R., & Lang, M. H. (2008). International accounting standards and accounting quality. Journal of Accounting Research, 46(3), 467–498. https://doi.org/10.1111/j.1475-679X.2008.00287.x Beke, J. (2010). International accounting harmonization: Evidence from Europe. International Business & Economics Research Journal, 9(10), 99–106. https://doi.org/10.19030/iber.v9i10.634 Brown, P. (2011). International Financial Reporting Standards: What are the benefits? Accounting and Business Research, 41(3), 269–285. https://doi.org/10.1080/00014788.2011.569544 Brusca, I., Montesinos, V., & Chow, D. S. L. (2013). Public sector accounting and auditing in Europe: The challenge of harmonization. Palgrave Macmillan. Camfferman, K., & Zeff, S. A. (2007). Financial reporting and global capital markets: A history of the international accounting standards committee, 1973–2000. Oxford University Press. Camfferman, K., & Zeff, S. A. (2015). Aiming for global accounting standards: The International Accounting Standards Board, 2001–2011. Oxford University Press. Chatfield, M. (1974). A history of accounting thought. Prentice-Hall. Chen, H., Tang, Q., Jiang, Y., & Lin, Z. (2010). The impact of mandatory IFRS adoption on the accounting quality of EU firms. European Accounting Review, 19(3), 451–472. https://doi.org/10.1080/09638180903384624 Choi, F. D. S., & Meek, G. K. (2011). International accounting (7th ed.). Pearson. Choi, F. D. S., & Meek, G. K. (2014). International Accounting (8th ed.). Pearson Education. Christensen, H. B., Lee, E., & Walker, M. (2008). Incentives or standards: What determines accounting quality changes around IFRS adoption? European Accounting Review, 17(3), 467–498. https://doi.org/10.1080/09638180802016642 Daske, H., Hail, L., Leuz, C., & Verdi, R. (2008). Mandatory IFRS reporting around the world: Early evidence on the economic consequences. Journal of Accounting Research, 46(5), 1085–1142. https://doi.org/10.1111/j.1475-679X.2008.00306.x DiMaggio, P. J., & Powell, W. W. (1983). The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields. American Sociological Review, 48(2), 147–160. https://doi.org/10.2307/2095101 Ding, Y., Hope, O. K., Jeanjean, T., & Stolowy, H. (2007). Differences between domestic accounting standards and IAS: Measurement, determinants and implications. Journal of Accounting and Public Policy, 26(1), 1–38. https://doi.org/10.1016/j.jaccpubpol.2006.11.001 FASB (1978). Statement of Financial Accounting Concepts No. 1: Objectives of Financial Reporting by Business Enterprises. Financial Accounting Standards Board. Financial Accounting Standards Board & International Accounting Standards Board (2002). Memorandum of Understanding: The Norwalk Agreement. Norwalk, CT: FASB. Freeman, R. E. (1984). Strategic management: A stakeholder approach. Pitman. Gray, S. J. (1988). Towards a theory of cultural influence on the development of accounting systems internationally. Abacus, 24(1), 1–15. https://doi.org/10.1111/j.1467- 6281.1988.tb00200.x Hail, L., Leuz, C., & Wysocki, P. (2010). Global accounting convergence and the potential adoption of IFRS by the U.S. Accounting Horizons, 24(3), 355–394. https://doi.org/10.2308/acch.2010.24.3.355 Hofstede, G. (1980). Culture’s consequences: International differences in work-related values. Sage Publications. IASB (2001). Framework for the Preparation and Presentation of Financial Statements. International Accounting Standards Board. IFRS Foundation (2021). Establishment of the International Sustainability Standards Board. https://www.ifrs.org International Financial Reporting Standards Foundation (2023). Use of IFRS Standards around the world. https://www.ifrs.org/use-around-the-world Iyoha, F. O., & Faboyede, S. O. (2011). Adopting international financial reporting standards (IFRS) in Africa: Benefits, prospects and challenges. African Research Review, 5(3), 125–143. https://doi.org/10.4314/afrrev.v5i3.67339 Iyoha, F. O., & Jimoh, J. K. (2011). Institutional infrastructure and the adoption of International Financial Reporting Standards in Nigeria. School of Doctoral Studies (European Union) Journal, 6–17. Judge, W. Q., Li, S., & Pinsker, R. (2010). National adoption of international accounting standards: An institutional perspective. Corporate Governance: An International Review, 18(3), 161–174. https://doi.org/10.1111/j.1467-8683.2010.00798.x La Porta, R., Lopez-de-Silanes, F., Shleifer, A., & Vishny, R. (1998). Law and finance. Journal of Political Economy, 106(6), 1113–1155. https://doi.org/10.1086/250042 Mattessich, R. (2000). The Beginnings of Accounting and Accounting Thought: Accounting Practice in the Middle East (8000 B.C. to 2000 B.C.) and Accounting Thought in India (300 B.C. and the Middle Ages). Garland Publishing. Murphy, A. B. (2000). The impact of adopting international accounting standards on the harmonization of accounting practices. The International Journal of Accounting, 35(4), 471–493. https://doi.org/10.1016/S0020-7063(00)00076-1 Napier, C. (1996). “Accounting and the Law: The Case of the Joint Stock Companies Acts.” Accounting History, 1(1), 51–78. Nobes, C. (1998). Towards a general model of the reasons for international differences in financial reporting. Abacus, 34(2), 162–187. https://doi.org/10.1111/1467-6281.00028 Nobes, C. (2006). The survival of international differences under IFRS: Towards a research agenda. Accounting and Business Research, 36(3), 233–245. https://doi.org/10.1080/00014788.2006.9730023 Nobes, C., & Parker, R. (2020). Comparative international accounting (14th ed.). Pearson Education. Nobes, C., & Stadler, C. (2015). The qualitative characteristics of financial information, and managers’ accounting decisions: Evidence from IFRS policy changes. Accounting and Business Research, 45(5), 572–601. https://doi.org/10.1080/00014788.2015.1048773 Pacioli, L. (1494). Summa de Arithmetica, Geometria, Proportioni et Proportionalità. Venice: Paganini. Peng, S., & van der Laan Smith, J. (2010). Chinese GAAP and IFRS: An analysis of the convergence process. Journal of International Accounting, Auditing