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 (Unpublished)
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.
Citation countsare sourced monthly fromand citation databases.
These databases contain citations from different subsets of available publications and different time periods and thus the citation count from each is usually different. Some works are not in either database and no count is displayed. Scopus includes citations from articles published in 1996 onwards, and Web of Science® generally from 1980 onwards.
Citations counts from theindexing service can be viewed at the linked Google Scholar™ search.
Full-text downloadsdisplays the total number of times this work’s files (e.g., a PDF) have been downloaded from QUT ePrints as well as the number of downloads in the previous 365 days. The count includes downloads for all files if a work has more than one.
|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|
Repository Staff Only: item control page