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Factors impacting on the future of the IASB

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References

1988Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally1,862 cited
2005The adoption of international accounting standards in Bangladesh250 cited
2007The influence of culture on accountants’ application of financial reporting rules213 cited
1997The future shape of harmonization: a reply71 cited
2006Attribute Differences between Us Gaap and IFRS Earnings: An Exploratory Study67 cited
2007The global accounting experiment44 cited
2005Crisis and the Consolidation of International Accounting Standards: Enron, The IASB, and America39 cited

Cited by

2011A critical analysis of the contents of the IFRS for SMEs - a South African perspective26 cited
2015The Political Economy of Convergence: The Case of IFRS for SMEs25 cited
2015Implementing IFRS for SMEs: Challenges for Developing Economies17 cited

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