Matches in SemOpenAlex for { <https://semopenalex.org/work/W1990339166> ?p ?o ?g. }
Showing items 1 to 87 of
87
with 100 items per page.
- W1990339166 endingPage "390" @default.
- W1990339166 startingPage "371" @default.
- W1990339166 abstract "Abstract This paper reviews the historical development of accounting regulation in Iraq and analyzes, from an institutional perspective, both the decision to adopt International Financial Reporting Standards (IFRS), and the factors likely to impact the expansion of IFRS application beyond listed companies. We find that all three forms of institutional isomorphism (coercive, mimetic, and normative) explain the initial decision to adopt IFRS. The most significant force in the decision to adopt IFRS is coercive pressure, from western forces following the fall of the Ba'ath regime, and from international aid organizations. Further, we find that the accounting system in Iraq is likely to be further advanced due to mimetic and normative pressures from Iraq's trade partners, multinational corporations, and the accounting profession. The paper concludes with a discussion of lessons that can assist other developing nations, and in particular countries in the Middle East in their decision to adopt IFRS. It is important that IFRS adoption is accompanied by reform to governance and investor protection regimes, together with investment in education and training to support ongoing implementation. Otherwise, IFRS adoption may be perceived as merely symbolic." @default.
- W1990339166 created "2016-06-24" @default.
- W1990339166 creator A5036379011 @default.
- W1990339166 creator A5039373374 @default.
- W1990339166 creator A5049386727 @default.
- W1990339166 date "2014-09-01" @default.
- W1990339166 modified "2023-09-27" @default.
- W1990339166 title "The Development of Accounting Regulation in Iraq and the IFRS Adoption Decision: An Institutional Perspective" @default.
- W1990339166 cites W1584663235 @default.
- W1990339166 cites W1968093145 @default.
- W1990339166 cites W1969718220 @default.
- W1990339166 cites W1985407327 @default.
- W1990339166 cites W1985706307 @default.
- W1990339166 cites W1994437050 @default.
- W1990339166 cites W1999593486 @default.
- W1990339166 cites W2018501887 @default.
- W1990339166 cites W2037015552 @default.
- W1990339166 cites W2043723207 @default.
- W1990339166 cites W2065252740 @default.
- W1990339166 cites W2078466926 @default.
- W1990339166 cites W2084886259 @default.
- W1990339166 cites W2085100070 @default.
- W1990339166 cites W2099208824 @default.
- W1990339166 cites W2141541233 @default.
- W1990339166 cites W2153784191 @default.
- W1990339166 cites W2161498670 @default.
- W1990339166 cites W2164727630 @default.
- W1990339166 cites W2562611447 @default.
- W1990339166 cites W2883765830 @default.
- W1990339166 cites W3121566614 @default.
- W1990339166 cites W3121639518 @default.
- W1990339166 cites W3123282572 @default.
- W1990339166 cites W3124397182 @default.
- W1990339166 cites W3125154150 @default.
- W1990339166 cites W3126145757 @default.
- W1990339166 doi "https://doi.org/10.1016/j.intacc.2014.07.001" @default.
- W1990339166 hasPublicationYear "2014" @default.
- W1990339166 type Work @default.
- W1990339166 sameAs 1990339166 @default.
- W1990339166 citedByCount "61" @default.
- W1990339166 countsByYear W19903391662014 @default.
- W1990339166 countsByYear W19903391662015 @default.
- W1990339166 countsByYear W19903391662016 @default.
- W1990339166 countsByYear W19903391662017 @default.
- W1990339166 countsByYear W19903391662018 @default.
- W1990339166 countsByYear W19903391662019 @default.
- W1990339166 countsByYear W19903391662020 @default.
- W1990339166 countsByYear W19903391662021 @default.
- W1990339166 countsByYear W19903391662022 @default.
- W1990339166 countsByYear W19903391662023 @default.
- W1990339166 crossrefType "journal-article" @default.
- W1990339166 hasAuthorship W1990339166A5036379011 @default.
- W1990339166 hasAuthorship W1990339166A5039373374 @default.
- W1990339166 hasAuthorship W1990339166A5049386727 @default.
- W1990339166 hasConcept C121955636 @default.
- W1990339166 hasConcept C12713177 @default.
- W1990339166 hasConcept C144133560 @default.
- W1990339166 hasConcept C154945302 @default.
- W1990339166 hasConcept C41008148 @default.
- W1990339166 hasConcept C74275925 @default.
- W1990339166 hasConceptScore W1990339166C121955636 @default.
- W1990339166 hasConceptScore W1990339166C12713177 @default.
- W1990339166 hasConceptScore W1990339166C144133560 @default.
- W1990339166 hasConceptScore W1990339166C154945302 @default.
- W1990339166 hasConceptScore W1990339166C41008148 @default.
- W1990339166 hasConceptScore W1990339166C74275925 @default.
- W1990339166 hasIssue "3" @default.
- W1990339166 hasLocation W19903391661 @default.
- W1990339166 hasOpenAccess W1990339166 @default.
- W1990339166 hasPrimaryLocation W19903391661 @default.
- W1990339166 hasRelatedWork W1936127404 @default.
- W1990339166 hasRelatedWork W2348075735 @default.
- W1990339166 hasRelatedWork W2361774527 @default.
- W1990339166 hasRelatedWork W2565804638 @default.
- W1990339166 hasRelatedWork W2768040771 @default.
- W1990339166 hasRelatedWork W3014600414 @default.
- W1990339166 hasRelatedWork W3135270396 @default.
- W1990339166 hasRelatedWork W3185280790 @default.
- W1990339166 hasRelatedWork W4282976963 @default.
- W1990339166 hasRelatedWork W620889220 @default.
- W1990339166 hasVolume "49" @default.
- W1990339166 isParatext "false" @default.
- W1990339166 isRetracted "false" @default.
- W1990339166 magId "1990339166" @default.
- W1990339166 workType "article" @default.