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The global institutionalization of financial reporting: The case of the United Arab Emirates

Irvine, Helen J. (2008) The global institutionalization of financial reporting: The case of the United Arab Emirates. Accounting Forum, 32(2), pp. 125-142.

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Abstract

Almost 100 countries have agreed to adopt or work towards convergence with the International Accounting Standards Board's international financial reporting standards (IFRS). Applying an institutional theory framework at a nation state level, and using publicly available data about the emerging economy of the United Arab Emirates (UAE) as a case, this paper identifies some of the global coercive, normative and mimetic pressures which have contributed to this widespread adoption. The challenge for emerging economies such as that of the UAE is whether the reality of IFRS implementation can match the image of IFRS adoption.

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ID Code: 14704
Item Type: Journal Article
Keywords: International financial reporting standards, Globalization, Emerging economy, Institutional theory
DOI: 10.1016/j.accfor.2007.12.003
ISSN: 0155-9982
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 2008 Elsevier
Copyright Statement: Reproduced in accordance with the copyright policy of the publisher.
Deposited On: 02 Sep 2008
Last Modified: 29 Feb 2012 23:41

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