The purpose of the paper is to examine the operation of internal auditing in Greece. It analyzes the definition of both … of internal auditor.This paper is updated with the latest developments regarding internal audit issues in Greece. Special … emphasis is placed on the analysis of the adoption of IIAS in Greece.The application of the principles of IIAS can be a tool …

This paper examines whether the movement toward convergence of the International Financial Reporting Standards (IFRS … coordination of accounting standards. The results confirm the termination of a movement toward the convergence of IFRS. Namely, our … experiments indicate that global accounting convergence toward IFRS may not be successful. This is because some “egoist” countries …

In this paper, we re-evaluate the hypothesis that the introduction of the IFRS has an impact on the timeliness of loss … recognition. We test this hypothesis in a data set of public German firms that report according to German-GAAP and IFRS …) various forms of controlling for fixed effects. We do not find evidence that IFRS and German-GAAP firms differ with respect to …

In this study we analyse the determinants and consequences of dropping IFRS. Most Swiss firms listed on the SIX Swiss … Exchange and most Chinese firms listed in Hong Kong (H Share companies) use IFRS, but a significant number of these firms have … recently opted to drop IFRS. We first analyse the determinants for dropping IFRS and find that less capital market …

EU Regulation requires that any international accounting standards (IFRS) and interpretations (IFRIC) pronounced by the …. Then, the paper illustrates for the case of the new IFRS 9 standard on accounting for financial instruments how these …

Reporting Standards (IFRS) adoption on the information content of earnings announcements in Italy. To identify the effect of … this regulation, we use a treatment (i.e., Italy) and a benchmark sample of IFRS countries that vary in the adoption of the … releases. Our findings suggest that the inclusion of detailed IFRS financial statements in earnings announcements increased …

This paper examines the liquidity, Tobin's Q, and cost of equity effects from voluntary and mandatory IFRS adoption. In … avoidance in the host country. We find that prior to the mandatory adoption of IFRS by the EU member states, voluntary adopters … across countries that have adopted IFRS …

voluntary adoption of International Financial Reporting Standards (IFRS), and (2) market reactions to announcements of such an … adoption of IFRS. Prior studies suggest that the economic benefits of IFRS adoption are limited to countries with strong … enforcement of laws and regulations, generating concerns as to whether IFRS adoption would bring the intended benefits in Japan …

We examine the impact of global IFRS adoption on cross-border equity investments by individual investors. Our proxy for … following mandatory adoption of IFRS. This effect is more pronounced for attention-grabbing stocks (e.g., stocks experiencing an … increase in media coverage following IFRS adoption). Our results suggest that global IFRS adoption enhances cross-border equity …