. This paper compares the opinions of 63 qualified accountants in Canada and 54 qualified accountants in Malaysia on the …

dynamics of countries' IFRS harmonization decisions. The analysis is based on field studies in three jurisdictions: Canada …The globalization of accounting standards as seen through the proliferation of IFRS worldwide is one of the most … shaping IFRS policies. Then, I inductively isolate two principal dimensions that can be used to characterize the jurisdictions …

We examine the level of compliance with mandated requirements of IFRS 3, IAS 36 and IAS 38 by listed Canadian companies …

This paper primarily examines the effect of the mandatory International Financial Reporting Standards (IFRS) adoption … in Canada by Canadian financial institutions. It is a comparative study between the Canadian GAAP financial reporting … from 2008 to 2010 and IFRS financial reporting from 2011 to 2012. Since this research is an empirical study, the …

In this study, we investigate the impact of countrywide adoption of IFRS on the liquidity of domestic versus … international firms listed in a stock market. We consider two competing forces affecting liquidity from IFRS adoption: enhanced … investor needs. We compare liquidity - bid-ask, zero returns and trading volume - before and after IFRS adoption for domestic …

-adoption period (2012 to 2015 for Russia, 2011 to 2014 for Canada) in which companies use IFRS standards. The research was performed …The effect of International Financial Reporting Standards (IFRS) adoption on the level of financial statements … comparability was investigated for Russia in the current article. Canada was chosen for comparison due to the close time frame of …

mandatory adoption of international financial reporting standards (IFRS) in Canada. Comparing the two exchanges is interesting … TSXV and TSX exchange firms in Canada as compared to the Canadian GAAP based earnings announcements because IFRS allows … priori, it may be argued that there would be higher information content in the IFRS based earnings announcements for both …

Australia and Pakistan as examples of minor and major adjustments to the content of IFRS. Then it uses Canada as an example of …Although many countries have passed laws to require the use of ‘IFRS as issued by the IASB' for certain types of … financial reporting, that is not the typical approach to adoption of IFRS in major developed countries. This paper uses …

This expository study provides insight into how the probable adoption of IFRS might affect the independent audits of … listed companies in the U.S. Examining the experience of the EU with regard to how mandatory adoption of IFRS in 2005 has ….S. auditing profession will have to confront if the SEC mandates IFRS in the U.S. Previous research has focused on four important …