This study adopts an institutional lens to explore enforcement as a complex and nuanced phenomenon shaped by the dynamics of its social context. It examines an IFRS regulatory incident that fails to conclude with any decision or resolving action in the context of the European Union, and as such...

This paper investigates whether the current IFRS enforcement system at a supra-national level can prevent opportunistic behaviors at a national level that conflict with the major objectives of accounting harmonization. In this perspective, it identifies a new type of earnings management, new...