Does Islamic religiosity influence professional accountants' judgments? : evidence from global convergence of IFRS
A. F. M. Mainul Ahsan, Sudipta Bose, Muhammad Jahangir Ali
| Year of publication: |
2024
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| Authors: | Ahsan, A. F. M. Mainul ; Bose, Sudipta ; Ali, Muhammad Jahangir |
| Published in: |
Advances in accounting : a research annual. - New York, NY [u.a.] : Elsevier, ISSN 0882-6110, ZDB-ID 2401600-7. - Vol. 64.2024, Art.-No. 100723, p. 1-14
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| Subject: | Accountants' professional judgments | International Financial Reporting Standards (IFRS) | Islamic religiosity | Principles-based standards | Rules-based standards | Structural equation modelling | IFRS | Religion | Standardisierung | Standardization | Rechnungswesen | Accounting | Islam | Welt | World | Islamische Staaten | Islamic countries | Wirtschaftsprüfung | Financial audit | Islamisches Finanzsystem | Islamic finance |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.adiac.2023.100723 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015060917