کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
11020441 1716307 2018 10 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Perceived costs and benefits of IFRS adoption in Saudi Arabia: An exploratory study
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
پیش نمایش صفحه اول مقاله
Perceived costs and benefits of IFRS adoption in Saudi Arabia: An exploratory study
چکیده انگلیسی
In response to a current lack of research in the Middle East, this study aims to critically evaluate the perceived costs and benefits associated with the adoption of International Financial Reporting Standards (IFRS) in Saudi Arabia, the world's leading oil and natural gas exporter. Using documentary analysis and interviews with stakeholders (account preparers from listed companies in Saudi Arabia, auditors from Big 4 and local accountancy firms, and university academics), the study contributes to the literature by concluding that the benefits of IFRS adoption in Saudi Arabia outweigh the costs. Importantly, a lack of qualified accountants, significant dependence on Big 4 accounting firms, inadequate coverage of IFRS in university education, and a lack of research are identified as major obstacles to the effective implementation of IFRS. The findings offer a possible policy agenda for local and international policy makers.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Research in Accounting Regulation - Volume 30, Issue 2, October 2018, Pages 166-175
نویسندگان
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