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Impetus to the success of harmonization: the case of South Pacific Island nations

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Cited by

2009Accounting and culture74 cited
2008Compliance with International Accounting Standards in a national context: some empirical evidence from the Cairo and Alexandria Stock Exchanges58 cited

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2017Assessing international accounting harmonization in Latin America56 cited

2020Cross-country determinants of IFRS for SMEs adoption50 cited

2015Adopting International Financial Reporting Standards for Small and Medium‐sized Enterprises46 cited

2008Convergence and harmonization of accounting standards in the South Pacific region46 cited

2020Adopting the international financial reporting standard for small and medium-sized entities in Saudi Arabia39 cited

2008Financial accounting regulations and organizational change: a Habermasian perspective38 cited

2012A Story About IAS/IFRS Implementation in Romania: An Institutional and Structuration Theory Perspective36 cited

2013Voluntary disclosure in the annual reports of Fijian companies33 cited

2012Cultural relativity of accounting professionalism: Evidence from New Zealand and Samoa28 cited

2016A theoretical model of stakeholder perceptions of a new financial reporting system28 cited

2006The globalization of accounting standards: the case of the United Arab Emirates26 cited

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2017Earnings management and European Regulation 1606/2002: Evidence from non-financial Portuguese companies listed in Euronext25 cited

2009FACTORS CAUSING DIFFERENCES IN THE FINANCIAL REPORTING PRACTICES IN SELECTED SOUTH PACIFIC COUNTRIES IN THE POST-CONVERGENCE PERIOD20 cited