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The Role of National Culture in International Financial Reporting Standards Adoption · Study

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ArticleThe Role of National Culture in International Financial Reporting Standards Adoption

Moataz El-Helaly2020

Article2020

The Role of National Culture in International Financial Reporting Standards Adoption

Moataz El-Helaly · Collins Gyakari Ntim · Mark T. Soliman

47 citations·0/0 files stored·Research in International Business and Finance

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

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References

2002Culture's Consequences: Comparing Values, Behaviors, Institutions, and Organizations across Nations 1993Cultures and Organizations: Software of the Mind.2011Dimensionalizing Cultures: The Hofstede Model in Context 2018Culture's Consequences 1983The Cultural Relativity of Organizational Practices and Theories 2008International Accounting Standards and Accounting Quality 2004CEO incentives and earnings management 2006A quarter century of Culture's Consequences: a review of empirical research incorporating Hofstede's cultural values framework

Cited by

2021National culture and earnings management in developed and emerging countries 2023IFRS adoption: a systematic review of the underlying theories 2021Perceptions regarding the implementation of International Financial Reporting Standards in Portugal and Brazil 2021Culture and financial reporting quality in GCC countries: what do we know about tribal culture?2021The influence of culture on accounting judgment – Evidence from Poland and the United Kingdom

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Year2020

Typearticle

Published2020-05-20

VenueResearch in International Business and Finance

ISSN-L0275-5319

Languageen

Citations47

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.ribaf.2020.101241

openalex_workW3027337028

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2021Determinants of de jure adoption of international financial reporting standards: a review