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The Political Economy of Convergence: The Case of IFRS for SMEs
16 references·1 citing·46 second hop
The Political Economy of Convergence: The Case of IFRS for SMEs (2015)The Political Economy of Convergence: The…The European IFRS experiment: objectives, research challenges and some early evidence (2011)The European IFRS experiment:…International Financial Reporting Standards: what are the benefits? 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A Postcrisis Research Agenda (2011)The governance of global wealth chains (2017)Towards a General Model of the Reasons for International Differences in Financial Reporting (1998)National Adoption of International Accounting Standards: An Institutional Perspective (2010)When global accounting standards meet the local context—Insights from an emerging economy (2013)Does National Culture Influence Corporate Carbon Disclosure Propensity? 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(2003)Power and resistance in the implementation of a medical management information system (2004)University corporatisation: Driving redefinition (2010)International Financial Reporting Standards (IFRS): pros and cons for investors (2006)International Accounting Standards and Accounting Quality (2008)Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)The impact of IFRS adoption on foreign direct investment (2012)The Effects of Critical Audit Matter Paragraphs and Accounting Standard Precision on Auditor Liability (2016)How do the ownership structure and board of directors' features impact earnings management? The Spanish case (2020)International Accounting and Multinational Enterprises (1981)Connecting worlds: The translation of international auditing standards into post-Soviet audit practice (2007)The harmonization of government financial information systems: the role of the IPSASs (2007)UAE corporations‐specific characteristics and level of risk disclosure (2009)Hofstede never studied culture (2003)Board composition, CEO duality and performance among Malaysian listed companies (2004)Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption? (2015)
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References

  • 1981Comparative International Accounting672 cited
  • 2004The making and remaking of organization context649 cited
  • 1993An institutional theory perspective on the DRG framework, case-mix accounting systems and health-care organizations387 cited
  • 2006An analysis of the factors affecting the adoption of international accounting standards by developing countries356 cited
  • 2006The political economy of International Accounting Standards296 cited
  • 2008On the global acceptance of IAS/IFRS accounting standards: The logic and implications of the principles-based system253 cited
  • 2011The European IFRS experiment: objectives, research challenges and some early evidence236 cited
  • 2000The Relevance and Observance of the IASC Standards in Developing Countries and the Particular Case of Zimbabwe231 cited
  • 2010Legitimating Transnational Standard-Setting: The Case of the International Accounting Standards Board217 cited
  • 2008The rise and rise of IFRS: An examination of IFRS diffusion214 cited
  • 2011International Financial Reporting Standards: what are the benefits?211 cited
  • 2006Assessing international accounting harmonization using Hegelian dialectic, isomorphism and Foucault196 cited
  • 2005Accounting as a social and institutional practice: perspectives to enrich our understanding of accounting change194 cited
  • 2001

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Business and financial reporting, challenges from the new economy
179 cited
  • 2006Political ideology and accounting regulation in China179 cited
  • 2007Financial Reporting and Global Capital Markets175 cited
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    • 2019A machine learning analysis of citation impact among selected Pacific Basin journals12 cited