Yamani, Amal; Almasarwah, Adel - In: Journal of Financial Reporting and Accounting 17 (2019) 3, pp. 468-497
Purpose: This study aims to explore and identify the factors that affect Saudi Arabia's decision concerning the … adoption. It identifies the way in which Saudi Arabia’s social, political, educational and religious context influence the … methods led to enhance the results. Findings: The findings show that globalisation, accounting bodies and political …