An extensive number of empirical studies have been devoted to the adoption of IFRS but the results have been inconclusive. We use a meta-analysis of 42 empirical studies with 68 independent samples to determine whether IFRS adoption has impacted on financial reporting comparability, market...

This paper proposes a basis for progress in the development of the conceptual framework (CF) as a foundation for developing accounting standards. This topic has gained increased prominence following the IASB's (2013) release of its Review of the Conceptual Framework for Financial Reporting...

Using the Miles & Snow (1978, 2003) strategy typology and a measure of strategy based on Bentley, Omar, & Sharp (2013) and Ittner, Larcker, & Rajan (1997), we investigate whether business strategy is associated with the quality of reported earnings. Our sample comprises 44,264 firm-year...

Purpose – The purpose of this paper is to examine the impact of corporate governance on auditor quality choice by IPO companies in an emerging market setting. It seeks to identify whether efficiency or opportunism is the driving force behind the choice of auditors in Bangladeshi firms going...

Purpose - The purpose of this paper is to test whether dominant shareholder(s) of a firm enhance performance in Bangladesh and thus examines the arbitrary moves by the regulatory bodies, in the name of promoting 'good corporate governance', to restrict ownership...