Perceptions of accounting professionals in the adoption and implementation of International Financial Reporting Standards in Iran
Regarding to the quest toward adoption of IFRS in Iran and Intent to globalization of accounting standards and Security and Exchange Organization’ announcement about adherence of IFRS, this study reports on an exploratory study of Iran's accounting and auditing professionals' perceptions a...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | fas |
| Published: |
Alzahra University
2017-08-01
|
| Series: | پژوهشهای تجربی حسابداری |
| Subjects: | |
| Online Access: | http://jera.alzahra.ac.ir/article_2858_ebcbc6dbec7a5753bb3988d7ba35ecde.pdf |
| Summary: | Regarding to the quest toward adoption of IFRS in Iran and Intent to globalization of accounting standards and Security and Exchange Organization’ announcement about adherence of IFRS, this study reports on an exploratory study of Iran's accounting and auditing professionals' perceptions about important issues relevant to developing and implementing IFRSs. Results show that harmonization of accounting standards is a worthwhile objective and however there are some challenges about how adoption of IFRS, majority of professionals are agree with developing and implementing IFRSs. Results from test show that Ranking of Enterprises Based on reporting are positively associated with returns. This suggest that the ability for investment with considering the ranking of the enterprises based on reporting disclosed by Tehran Securities and Exchange Organization and taking of the information into account in their decisions. Keywords: International Financial Reporting Standards, accounting and auditing professionals, harmonization Perceptions of accounting professionals in the adoption and implementation of International Financial Reporting Standards in Iran |
|---|---|
| ISSN: | 2251-8509 2538-1520 |