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    The development of accounting practices and the adoption of IFRS in selected MENA countries.

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    Authors
    Booloaky, Pran Kirshansing
    Omoteso, Kamil cc
    Ibrahim, Masud Usman
    Adelopo, Ismail A.
    Affiliation
    Griffith University
    Coventry Unviversity
    University of the West of England
    Issue Date
    2018-08-13
    
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    Abstract
    Purpose The purpose of this paper is to examine the level of accounting development and the adoption of IFRS in the four foremost economies in the Middle East and North Africa (MENA)—Egypt, Jordan, Libya and UAE. Through the lens of institutional theory, the study investigates the impact of economic, political, legal and cultural institutions on the development of these countries’ accounting practices and their readiness to use IFRS. Design/methodology/approach This research uses accounting development indices obtained from current literature as well as recent World Economic Forum and UNCTAD reports to examine the development of accounting in these MENA countries and their inclination to adopt IFRS. Findings The study identifies a number of impediments to the development of accounting practices and adoption of IFRS in these countries. It also reveals that three of the four MENA countries (Egypt, Jordan and UAE) could be placed on a level playing field with their principal trading partners (the US, the UK, Germany and Italy) given the formers’ business environments, methods of raising finance and levels of professional accounting practices. Research Implications/limitations Although limited to only four jurisdictions, findings from the study have important implications for investors and parties that are interested in improving the value relevance of the information presented by firms especially in a globalised economy with increasing cross-listing. Originality/value This study extends the frontier of knowledge on the development of accounting and IFRS adoption by focusing on the MENA region. It is the first effort that the authors are aware of to adopt such a multifarious approach.
    Citation
    Booloaky, P. K. et al (2018) 'The development of accounting practices and the adoption of IFRS in selected MENA countries.', Journal of Accounting in Emerging Economies, DOI: 10.1108/JAEE-07-2015-0052
    Publisher
    Emerald
    Journal
    Journal of Accounting in Emerging Economies
    URI
    http://hdl.handle.net/10545/622851
    DOI
    10.1108/JAEE-07-2015-0052
    Additional Links
    https://emeraldinsight.com/doi/full/10.1108/JAEE-07-2015-0052
    Type
    Article
    Language
    en
    ISSN
    20421168
    ae974a485f413a2113503eed53cd6c53
    10.1108/JAEE-07-2015-0052
    Scopus Count
    Collections
    Derby Business School

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