Determinants of IFRS compliance in Africa: analysis of stakeholder attributes

Purpose This paper aims to examine the drivers of companies’ compliance with International Financial Reporting Standards (IFRS) using the stakeholder salience theory. Design/methodology/approach The authors have used panel data from 205 companies to examine the IFRS compliance level across 13 Africa...

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Veröffentlicht in:	International journal of accounting and information management 2019-10, Vol.27 (4), p.573-599
Hauptverfasser:	Tawiah, Vincent, Boolaky, Pran
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting theory Audit committees Audits Capital markets Chartered accountants Compliance Developing countries Enforcement Hypotheses International Financial Reporting Standards LDCs Literature reviews Securities markets Stakeholders Stock exchanges Studies
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