Over the last decade, international accounting harmonization and convergence with the increasing adoption of IFRS as national accounting standards have become dominant topics in international accounting research ( Ashbaugh & Pincus, 2001 ; Chand & Patel, 2008 ; Christensen et al., 2007 ; Daske &...

Over the last decade, international accounting harmonization and convergence and the increasing adoption of IFRS as national standards have become dominant topics in international accounting research ( Alp & Ustundag, 2009 ; Ashbaugh & Pincus, 2001 ; Cairns, Massoudi, Taplin, & Tarca, 2011 ;...

Over the last decade, the accounting convergence process with the development and adoption of IFRS as national standards has become the focus of governments, professionals, and researchers. In 2005, the EU (including Germany) and Australia adopted IFRS. A survey by Deloitte Touche Tohmatsu...

International harmonization of accounting standards and the move toward convergence have revived an increasing interest in the influence of culture in accounting and auditing. The growing number of countries adopting IFRS and the increasing acceptance of International Standards on Auditing (ISA)...