INTERNALIZATION OF ACCOUNTING STANDARDS
| dc.contributor.author | Naburgi, Musa Mohammed | |
| dc.contributor.author | Oke, Olubode Oladayo | |
| dc.contributor.author | Musa, Hassan | |
| dc.contributor.author | Baba, Ayuba Bogoro | |
| dc.contributor.author | Haruna, Joel | |
| dc.date.accessioned | 2023-12-10T17:57:28Z | |
| dc.date.available | 2023-12-10T17:57:28Z | |
| dc.date.issued | 2017-12-29 | |
| dc.description.abstract | The International accounting literature pays much attention to the clustering of national accounting systems of various countries based on similar financial reporting characteristics. This study arges that the existing models that cluster countries are substantially incomplete and misleading due to the recent convergence efforts that have taken place. The study identifies the factor that may be causing differences in both the de jure and de factor aspects of comparability in financial reporting across countries in the post-convergence period. The study arges that national and International regulator need to work towards reducing the differences across countries to achieve the objectives of accounting convergence. | en_US |
| dc.identifier.citation | Patel, C. (200j). Some cross-cultural evidence on whistle-blowing as an internal control mechanism. Journal of International Accounting Research, 2,69-96. Perera, M. H. B. (1989). Towards a framework to analyze the impact of culture on accounting. International Journal of Accounting Education and Research, 1(1), 42-56 Psaros, J., & Trotman, K. T. (2004). The impact of the type of accounting standards on preparers'judgments. Abacus, 40(1), 76-93. Radebaugh, L. H., & Gray, S. J. (2002). International accounting and multinational enterprises (5th ed.). New York: John Wiley. | en_US |
| dc.identifier.uri | https://keffi.nsuk.edu.ng/handle/20.500.14448/1050 | |
| dc.language.iso | en | en_US |
| dc.publisher | The Department of Business Administration, Nasarawa State University Keffi | en_US |
| dc.subject | Accounting Convergence, Harmonisation, Adoption, Differences, Explanatory Factors | en_US |
| dc.title | INTERNALIZATION OF ACCOUNTING STANDARDS | en_US |
| dc.type | Article | en_US |