This study focuses on practicing accountants in Saudi Arabia to examine their readiness to adopt the mandatory International Financial Reporting Standards (IFRS). More specifically, it investigates the International Accounting Standard for Inventories, an indicator for accountants’...

The investment climate in the country depends largely on the level of confidence of potential investors, which actualizes the need to provide transparent and quality financial reporting to economic entities. Powerful corporations that have established an effective corporate governance mechanism...

As the accounting publishing market is considered inefficient, changes in accounting research agendas may be associated with factors other than randomness. As such, editorial board members publishing in accounting journals may contribute to the enquiry revolution in accounting. As a result, the...

he needs for economic systems that humans constructed throughout time have been the driving force for accounting technological inventions starting with bookkeeping, followed by double-entry bookkeeping. Many civilizations and societies have contributed to the development and advancements of...

A careful examination of accounting literature reveals the prospect for developing normative accounting theory that is capable of meeting society’s needs at any given time. Despite the importance and the possibility of developing such a type of theory, research concerning normative...