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The rationale and impact of the adoption of international financial financial reporting standards on developing nations: the case of the United Arab Emirates

Irvine, Helen J. & Lucas, Natalie (2006) The rationale and impact of the adoption of international financial financial reporting standards on developing nations: the case of the United Arab Emirates. In 18th Asian-Pacific Conference on International Accounting Issues, October 15 – 18, 2006, Maui, Hawaii. (Unpublished)

Abstract

The focus of this paper is the rationale and impact of the adoption of a globalized set of accounting standards on a developing country, with particular emphasis on the United Arab Emirates (UAE). The paper is based on data gathered primarily from archival sources, studied in the context of the globalization of international financial reporting and the adoption of International Financial Reporting Standards (IFRS). The UAE has embraced globalization in order to participate in the benefits it offers, including attracting foreign direct investment. Its adoption of IFRS is part of that process. In implementing IFRS, the UAE will face challenges including the development of a legal and regulatory structure to overcome a culture of secrecy and fraud, prevalent in emerging economies with a non-democratic history.

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ID Code: 13041
Item Type: Conference Paper
Keywords: International Finance Reporting Standards, United Arab Emirates, Financial Reporting, Institutional Theory
Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100) > International Accounting (150104)
Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100) > Financial Accounting (150103)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Copyright Owner: Copyright 2006 (please consult author)
Deposited On: 19 Mar 2008
Last Modified: 05 Jan 2011 23:35

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