This study examines the effects of mandatory IFRS adoption and investor protection on the quality of accounting earnings in forty-six countries (around the globe). The results suggest that earnings quality increases for mandatory IFRS adoption when a country's investor protection regime provides...

This study examines the effect of board ethics and board size on firms' choice of external auditor. Using a large sample of 132,853 firm year observations from forty-six countries around the globe, we find that the level of board ethics in the firm's country of domicile has a positive impact on...

This study examines the effect of board ethics and board size on firms' choice of external auditor. Using a large sample of 132,853 firm year observations from forty-six countries around the globe, we find that the level of board ethics in the firm's country of domicile has a positive impact on...

The vast majority of national authorities have made a public commitment supporting a single set of high-quality global accounting standards as of January 13, 2021 requiring or permitting the use of IFRS Standards for domestic, publicly accountable companies and institutions. This includes all...

The study aims at reviewing a synthesis of disclosure, transparency, and International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for future research. Prior research overwhelmingly supports that the IFRS adoption or effective implementation of IFRS...