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A commentary on issues relating to the enforcement of International Financial Reporting Standards in the EU

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2012International Financial Reporting Standards in an Emerging Economy: Lessons from Romania91 cited
2011Corporate aggregate disclosure practices in Jordan85 cited

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2010Have IFRS made a difference to intra-country financial reporting diversity?84 cited

2017The Challenge of Setting Standards for a Worldwide Constituency: Research Implications from the IASB’s Early History69 cited

2015Effect of audit quality and accounting and finance backgrounds of audit committee members on firms’ compliance with IFRS for goodwill impairment testing67 cited

2010An empirical insight on Spanish listed companies’ perceptions of International Financial Reporting Standards54 cited

2007Achieving High Quality, Comparable Financial Reporting: A Review of Independent Enforcement Bodies in Australia and the United Kingdom53 cited

2012Fair Value Reclassifications of Financial Assets during the Financial Crisis51 cited

2018Introducing More IFRS Principles of Disclosure – Will the Poor Disclosers Improve?48 cited

2006Discovering the ‘international’ in accounting and finance40 cited

2013Accounting for asset impairment: a test for IFRS compliance across Europe39 cited