publication . Article . 2015

IFRS Adoption and Accounting Quality: A Review

Duarte, Ana; Saur- Amaral, Irina; Azevedo, Graça;
Open Access English
  • Published: 01 Jan 2015
  • Publisher: Center for Promoting Ideas, USA
Literature on IFRS adoption by countries concerning high quality, understandable and applicable IFRS in order to be worldwide accepted has generated a pertinent discussion, since the results presented in the literature are not unanimous on the adoption of IFRS and accounting quality. Soderstrom and Sun (2007) analyzed a research published in leading accounting journals selected from 1990’s on the consequences of IFRS adoption and found that the determinants of accounting quality after the adoption of these standards are articulated in: quality of the standards; political and judicial system in the country; financial reporting incentives. Based on Soderstrom and ...
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