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South African Journal of Accounting Research Volume 28, 2014 - Issue 1
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Original Articles

Factors Influencing the Adoption of International Financial Reporting Standards by African Countries

L J StainbankUniversity of KwaZulu-Natal
Pages 79-95 | Received 01 Feb 2013, Accepted 01 Jul 2013, Published online: 16 Sep 2015

Citations (13)

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Read on this site (2)

Matthew Olubayo Omotoso, Daniël Petrus Schutte & Merwe Oberholzer. (2022) The effect of the adoption of International Financial Reporting Standards on foreign portfolio investment in Africa. South African Journal of Accounting Research 36:1, pages 57-79.
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Yosra Mnif Sellami & Yosra Gafsi. (2019) Institutional and Economic Factors Affecting the Adoption of International Public Sector Accounting Standards. International Journal of Public Administration 42:2, pages 119-131.
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Articles from other publishers (11)

Daniel Schutte, Matthew Olubayo Omotoso & Merwe Oberholzer. (2023) The Determinant Factors for the Adoption of IFRS in Africa. Acta Universitatis Lodziensis. Folia Oeconomica 2:363, pages 75-97.
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Vincent Adela, Mac Junior Abeka, George Tackie, Comfort Ama Akorfa Anipa, Deborah Esi Gyanba Mbir & Cornelius Adorm-Takyi. (2022) Institutional structures and strength of auditing and financial reporting standards in Africa. Journal of Accounting in Emerging Economies 13:5, pages 1000-1024.
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Yuveshna Gowry, Ushad Subadar Agathee & Teerooven Soobaroyen. (2023) IFRS and the evolution of value relevance: evidence from an African developing country. Journal of Financial Reporting and Accounting.
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Daniela Penela, João Estevão & Ana Isabel Morais. (2022) The Effect of IFRS Adoption on the Business Climate: A Country Perspective. Journal of Risk and Financial Management 15:12, pages 604.
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Ibrahim Khalifa Elmghaamez, Rexford Attah‐Boakye, Kweku Adams & Jacob Agyemang. (2021) The diffusion of innovation theory and the effects of IFRS adoption by multinational corporations on capital market performance: a cross‐countryanalysis. Thunderbird International Business Review 64:1, pages 81-108.
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Cristina Alexandrina Stefanescu. (2021) Transposition of Directive 2014/95/EU – Do macroeconomic determinants affect non-financial reporting harmonisation?. Journal of Financial Reporting and Accounting 19:5, pages 861-884.
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Amadou THIERNO DIALLO & Zülküf ÇEVİK. (2021) TRANSITION FROM LOCAL ACCOUNTING STANDARDS TO INTERNATIONAL ACCOUNTING STANDARDS: A COMPARISON BETWEEN THE OHADA MEMBER COUNTRIES AND TURKEYYEREL MUHASEBE STANDARTLARINDAN ULUSLARARASI MUHASEBE STANDARTLARINA GEÇİŞ: OHADA ÜYE ÜLKELERİ İLE TÜRKİYE ARASINDA BİR KARŞILAŞTIRMA. Yorum Yönetim Yöntem Uluslararası Yönetim Ekonomi ve Felsefe Dergisi 9:1, pages 1-20.
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Ibrahim Khalifa Elmghaamez, Ali Meftah Gerged & Collins G. Ntim. (2020) Financial market consequences of early adoption of international standards on auditing: international evidence. Managerial Auditing Journal 35:6, pages 819-858.
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Pran Krishansing Boolaky, Vincent Tawiah & Teerooven Soobaroyen. (2020) Why Do African Countries Adopt IFRS? An Institutional Perspective. The International Journal of Accounting 55:01, pages 2050005.
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Orhan Akisik & Mzamo P. Mangaliso. (2019) How IFRS influence the relationship between the types of FDI and economic growth. Journal of Applied Accounting Research 21:1, pages 60-76.
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Vincent Tawiah & Pran Boolaky. (2019) A review of literature on IFRS in Africa. Journal of Accounting & Organizational Change 16:1, pages 47-70.
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