The globalization of accounting standards: the case of the United Arab Emirates

Helen Irvine

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Accounting and Financial Management

Abstract

International Financial Reporting Standards (IFRS) are a manifestation of globalization, with financial reports prepared under IFRS presenting an image consistent with that of multinational corporations and developed countries. Developing countries and emerging economies, in pursuing the global economic benefits offered by the adoption of IFRS, face challenges in adapting their regulatory infrastructure and culture to western-oriented accounting standards. Based on data gathered primarily from archival sources, this paper suggests that the UAE, in embracing globalization and adopting IFRS, will need to develop appropriate regulatory systems to overcome cultural issues relating to secrecy and fraud.

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References

2015Globalization and Its Discontents 2005The adoption of international accounting standards in Bangladesh 1998Le "Washington consensus"2006Assessing international accounting harmonization using Hegelian dialectic, isomorphism and Foucault 2004Language, translation and the problem of international accounting communication 2001Globalization and the state–profession relationship: the case the Bank of Credit and Commerce International 2001Australian Financial Accounting 1998Globalization and nationalism in a multinational accounting firm: The case of opening new markets in Eastern Europe

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2019Resistive factors of delaying IFRS adoption in Saudi Arabia listed firms 2011Fair Value Accounting Usefulness and Implementation Obstacles: Views from Bankers in Jordan 2020Factors that influenced the adoption of IFRS by Islamic banks in the UAE

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