Abdullah, Aminah; Khadaroo, Iqbal; Zhameshov, Nurlan - In: International Journal of Accounting and Finance 4 (2014) 3, pp. 305-322
This paper discusses the relevance of International Financial Reporting Standards (IFRS) to emerging economies in general and Kazakhstan in particular. It uses evidence from interviews conducted with senior auditors from two Big Four accountancy firms in Kazakhstan and prior studies exploring...