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Auditing and reporting in Europe : an analysis using country-level data

Boolaky, Pran Krishansing - In: Managerial auditing journal 27 (2012) 1, pp. 41-65

Persistent link: https://www.econbiz.de/10009486612

Investigating the relationship between the elements of the IFRS conversion cost in the context of small island economies (Mauritius)

Boolaky, Pran Krishansing - In: International journal of managerial and financial accounting 2 (2010/11) 3, pp. 228-239

Persistent link: https://www.econbiz.de/10009009364

Accounting development and international financial reporting standards in small island economies : the case of Mauritius between 1960 - 2008

Boolaky, Pran Krishansing - In: Journal of accounting in emerging economies : JAEE 2 (2012) 1, pp. 4-29

Persistent link: https://www.econbiz.de/10009515954

Why do African countries adopt IFRS? : an institutional perspective

Boolaky, Pran Krishansing; Tawiah, Vincent; Soobaroyen, … - In: The international journal of accounting : TIJA 55 (2020) 1, pp. 2050005-1-2050005-40

Persistent link: https://www.econbiz.de/10012293351

Investigating the relationship between the elements of the IFRS conversion cost in the context of small island economies (Mauritius)

Boolaky, Pran Krishansing - In: International Journal of Managerial and Financial Accounting 2 (2010) 3, pp. 228-239

Using a sample of 100 companies from a small island economy (Mauritius), this paper for the first time investigates IFRS conversion cost by dividing it into three main elements, namely; training cost, IFRS software cost and outsourcing cost and then observe their behaviour by using the Pearson...

Persistent link: https://www.econbiz.de/10008755138

Accounting Development and the Relevance of International Financial Reporting Standards in the Context of Small Island Economies - Using Briston’s Theoretical Foundation in the Context of Mauritius (1960-2008)

Boolaky, Pran Krishansing - 2010

Purpose - This paper examines the accounting development process and the relevance of International Financial Reporting Standards (IFRS) in Small Island Economies (SIEs) with particular reference to Mauritius. SIEs are different from large economies in terms of economic and political dependence,...

Persistent link: https://www.econbiz.de/10013144305

IFRS in Small Island Economies : Problems and Challenges to the Private and Public-Sector Enterprises: Using Data from Mauritius

Boolaky, Pran Krishansing - 2010

This paper studies IFRS problems and challenges faced by private-sector enterprises (PSEs) and state-owned enterprises (SOEs) in the context of Small Island Economies (SIEs). Using data from Mauritius the IFRS conversion and implementation process is investigated with focus on conversion cost...

Persistent link: https://www.econbiz.de/10013146316

Determinants of the strength of auditing and reporting standards : a cross-country study

Boolaky, Pran Krishansing; Krishnamurti, Chandrasekhar; … - In: Australasian accounting business and finance journal : AABF 7 (2013) 4, pp. 17-36

Persistent link: https://www.econbiz.de/10010248446

Accounting development and international financial reporting standards in small island economies : The case of Mauritius between 1960 and 2008

Krishansing Boolaky, Pran - In: Journal of Accounting in Emerging Economies 2 (2012) 1, pp. 4-29

Purpose – The purpose of this paper is to examine the accounting development process and international financial reporting standards (IFRS) in small island economies (SIEs), with particular reference to Mauritius. SIEs are different from large economies in terms of economic and political...

Persistent link: https://www.econbiz.de/10014839406