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Global accounting standards: the case of the United Arab Emirates

Irvine, Helen J. & Lucas, Natalie (2006) Global accounting standards: the case of the United Arab Emirates. In International Conference on Contemporary Business (ICCB), 21 - 22 September 2006, Leura, New South Wales. (Unpublished)

Abstract

International Financial Reporting Standards (IFRS) are a manifestation of globalization, with financial reports prepared under IFRS presenting an image consistent with that of multinational corporations and developed countries. Developing countries and emerging economies, in pursuing the global economic benefits offered by the adoption of IFRS, face challenges in adapting their regulatory infrastructure and culture to western-oriented accounting standards. Based on data gathered primarily from archival sources, this paper suggests that the UAE, in embracing globalization and adopting IFRS, will need to develop appropriate regulatory systems to overcome cultural issues relating to secrecy and fraud.

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ID Code: 13063
Item Type: Conference Paper
Keywords: IFRS, developing countries, emerging economies, globalization
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 23:36

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