The Influence of IFRS Adoption on Corporate Transparency and Accountability: Evidence from New Zealand

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Jude Edeigba ; Felix Amenkhienan (2017)
  • Publisher: University of Wollongong
  • Journal: Australasian Accounting (issn: 1834-2000, eissn: 1834-2019)
  • Related identifiers: doi: 10.14453/aabfj.v11i3.2
  • Subject: Corporate Fraud | IFRS | New Zealand | IAS 12 | IFRS 13 | IFRS 15 | IAS 17 | IFRS 16 | Business | HF5001-6182

This study investigates the implications of the gap between International Financial Reporting Standards (IFRS) and New Zealand International Financial Reporting Standards (NZIFRS) on financial reporting transparency, accountability and corporate fraud. Content ana... View more
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