IFRS compliance and audit quality: evidence from KSA

Zureigat, Qasim

doi:10.1504/ijaape.2015.068869

Cited by 6 publications

(5 citation statements)

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“…We find that 30 of the 70 studies include financial firms (L1), 32 do not (L2) and six remain silent (L4). Only two studies focus exclusively on financial institutions (L3) and examine compliance with disclosure requirements relating to Multiple topics (E1): Ajili and Bouri (2018) employ a global sample of Islamic Banks and Zureigat (2015) draws on a sample of financial institutions listed in Saudi Arabia. Of the 30 studies which include financial firms (L1), only 13 separately report compliance scores for firms in the financial industry or include a categorical variable explicitly controlling for financial institutions in multivariate analysis.…”

Section: Sample Composition (L1 -L4)mentioning

confidence: 99%

Compliance with IFRS mandatory disclosure requirements: A structured literature review

Tsalavoutas

Tsoligkas

Evans

2020

Journal of International Accounting, Auditing and Taxation

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Section: Sample Composition (L1 -L4)mentioning

confidence: 99%

Compliance with IFRS mandatory disclosure requirements: A structured literature review

Tsalavoutas

Tsoligkas

Evans

2020

Journal of International Accounting, Auditing and Taxation

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“…Abdullah et al (2015) discussed the effects family controls of Malaysian companies on of IFRS mandatory disclosure requirements. The other studies which focused in this area includes Che Azmi and English (2016), Khamees (2018); and Zureigat (2015).…”

Section: Resultsmentioning

confidence: 99%

Research productivity of International Financial Reporting Standards (IFRS) from 2003 to 2020

Tijjani¹,

Rehman²,

Peter³

et al. 2021

GKMC

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Purpose This study aims to examine the quantitative research productivity of International Financial Reporting Standards (IFRS) globally by using the bibliometric approach. The method was applied to articles indexed in the Scopus database to analyze the publication patterns, trends and research productivity of the selected papers. Design/methodology/approach Bibliometric analysis is applied to analyze research productivity of IFRS from 2003 to 2020. The method was applied to articles indexed in the Scopus database to analyze the publication patterns and research productivity of the selected papers. Findings This study finds that a good number of articles have been published on IFRS, the top five countries are the USA, UK, Australia, Germany and Canada. This clearly shows that developed markets have the highest number of publications on IFRS. This could be as a result of the early adoption of IFRS by those economies and owing to the interest of researchers in those markets. Most of the studies are quantitative in nature; this study indicates that publication on accounting standards is popular as the number of citations is significant; most of the articles have two or more authors and were published in top-ranking journals. Practical implications This study provides up-to-date literature on the global research productivity of IFRS; as a result, it supports the development of policies by the users of this accounting standards. The findings of this study also serve as a reference point for firms and regulators around the world. Given the thoroughness of the methodology of this study, the results make it easier to effectively identify the direction of research on the implementation of IFRS in organizations. Originality/value This study provides a more comprehensive bibliometric analysis on the growth of IFRS literature (2003–2020) in the Scopus database; most of the prior studies have covered relatively few areas of focus as well as a fewer number of high impact factor journals. The relevance of this finding is in uncovering different areas of IFRS research productivity globally.

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“…The results of the study show that the mechanism of GCG as well as CSR has a positive effect on financial performance. According to (AlQadasi & Abidin, 2018) and (Mohammad Zureigat, 2011) Companies that have a high concentration of ownership tend to demand negative audit quality than companies that have a low concentration of ownership. So that GCG is expected to have an impact on the quality of audit reports and the first hypothesis is: H1: Good Corporate Governance affects Audit Quality…”

Section: The Influence Of Corporate Governance On Audit Qualitymentioning

confidence: 99%

The Effect of Good Corporate Governance and Auditor Performance on Audit Quality with Integrity as a Moderating Variable

Sahidah,

Putra,

Julito

2023

JASa

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Good Corporate Governance or corporate govenance is a company’s effort to create a pattern of conducive ralationships between steakeholders in a company. Because a conducive relationship between these stakeholders is a prerequisite in realizing maximum company performance to support increasing company value. With the statement above, it is clear thah corporate governance is closely related to the value of a company and of course also closely related to financial performance within the company. This research goals to examine the effect of Good Corporate Governance and auditor performance on audit quality, with integrity as a moderating variable. The sample selection technique used in this study was a purposive sampling technique with 100 samples. The data collection method used is a questionnaire, by distributing questionnaires in public accounting firms (KAP). The data analysis technique used to test the hypothesis in research is Partial Least Square (PLS) analysis, which is a Structural Equation Modeling (SEM) equation model with a variance approach or a component-based structural equation model. The results of the study show that good corporate governance, auditor performance influences audit quality. And also shows that integrity is able to moderate the performance of the auditor, which will affect audit quality. On the other hand, the research results show that integrity does not moderate Good Corporate Governance on audit quality.

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IFRS compliance and audit quality: evidence from KSA

Cited by 6 publications

References 0 publications

Compliance with IFRS mandatory disclosure requirements: A structured literature review

Compliance with IFRS mandatory disclosure requirements: A structured literature review

Research productivity of International Financial Reporting Standards (IFRS) from 2003 to 2020

The Effect of Good Corporate Governance and Auditor Performance on Audit Quality with Integrity as a Moderating Variable

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