Mohammad Nurunnabi

The Role of the State and Accounting Transparency (eBook, ePUB)

IFRS Implementation in Developing Countries

• Format: ePub

Produktbeschreibung

This book examines the factors affecting the implementation of International Financial Reporting Standards in developing countries and answers these specific research questions: What is the relative impact of accounting regulatory frameworks and politico-institutional factors on the implementation of IFRS in developing countries? How do cultural factors affect this? How does a study of implementing IFRS help build an understanding of a theory of the role of the state in accounting change in developing countries? It contributes to military and democratic political regimes and the Max Weberian view of the theory of the role of the state's attitude towards accounting transparency.

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Produktdetails

• Verlag: Taylor & Francis
• Seitenzahl: 242
• Erscheinungstermin: 17. März 2016
• Englisch
• ISBN-13: 9781317017134
• Artikelnr.: 44863453

Autorenporträt

Mohammad Nurunnabi FHEA FRSA FAIA(Acad) is an Associate Professor in Accounting and Chair of the Department of Accounting at Prince Sultan University, Riyadh, Saudi Arabia. He holds a PhD in Accounting (International Financial Reporting Standards - IFRS) with outright pass (no corrections) from the University of Edinburgh, UK. Previously he was a Senior Lecturer in Accounting and Research Leader in the Accounting Group at the University of East London, UK. He also taught in University of Bedfordshire, UK and Edge Hill University, UK. He teaches Advanced Accounting, Accounting Theory, Auditing and Management Accounting. He is an Editorial Member of eight journals and reviewer of 41 journals.