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Book part
Publication date: 23 August 2021

Mohammad Nurunnabi

The study critically evaluates the theory of International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for future research. Using the…

Abstract

The study critically evaluates the theory of International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for future research. Using the extensive structured review of literature using the Scopus database tool, the study reviewed 79 articles, and in particular the topic-related 57 articles were analysed. Nine journals contribute to 51% of articles (29 of 57 articles). In particular, the three journals published 15 articles: Critical Perspectives on Accounting (7), Accounting, Organizations and Society (4), and Journal of Applied Accounting Research (4). In total, 83% (47 of 57) of the articles were published 2009–2018. A total of 1,168 citations were found from 45 articles since 12 articles were without citations. The highest cited authors were Ball (2006) – 410 citations, Kothari, Ramanna, and Skinner (2010) – 135 citations, and Napier (1989) – 85 citations. In particular, five theories have been used widely: institutional theory (13), accounting theory (6), agency theory (3), positive accounting theory (3), and process theory (2). Future studies’ focus could be on theory implications in IFRS adoption/implementation studies in a country or a group of countries’ experience. Future studies could also focus on various theories rather depending on a single theory (i.e. institutional theory).

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International Financial Reporting Standards Implementation: A Global Experience
Type: Book
ISBN: 978-1-80117-440-4

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Article
Publication date: 2 February 2022

Elina Haapamäki

Neo-institutional theory (NIT) has strengthened its position as one of the theories and frameworks used to investigate accounting as organizational, legislative, social and…

1012

Abstract

Purpose

Neo-institutional theory (NIT) has strengthened its position as one of the theories and frameworks used to investigate accounting as organizational, legislative, social and policymaking phenomena. This study aims to review how aspects of NIT are used and understood by accounting researchers. As a growing body of accounting and auditing articles in recent years has used NIT as a theoretical framework, this paper reviews and analyzes articles using NIT.

Design/methodology/approach

This study develops a comprehensive synthesis of current academic knowledge about NIT in accounting and auditing regulation literature. Further, it reveals areas requiring further examination.

Findings

The findings of this study indicate that prior studies have found evidence that accounting and auditing regulation is associated with all forms of isomorphism (coercive, mimetic and normative). For instance, institutional pressures influence the accounting and auditing standards adoption in different environments. Therefore, the synthesis of the literature suggests that coercive, mimetic and normative pressures have played a significant role in the harmonization of accounting and auditing practices worldwide. To conclude, NIT has become one of the relevant alternative approaches used to explore accounting and auditing regulation as a complex phenomenon.

Research limitations/implications

Accounting has often been referred to as a “narrow” and “technical” topic. In a way, NIT broadens the research field by extending, for instance, the approach of which external and internal pressures are associated with accounting standards adoption and why different accounting practices are adopted.

Originality/value

This study informs accounting scholars as to how NIT has been applied, and can be applied, in the accounting and auditing regulation literature. This benefits accounting researchers if they are considering whether to use NIT in their research. This study evaluates the contribution of NIT within this research field. It can be suggested that accounting researchers need to become more aware of the debates within the NIT literature, particularly as the theory is seen as conceptually ambiguous. To conclude, the synthesis highlights that NIT has offered a range of important contributions and has drawn attention to the link between accounting and auditing regulation research and the institutional environment.

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Managerial Auditing Journal, vol. 37 no. 3
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 6 February 2017

Mohammad Nurunnabi

The International Financial Reporting Standards (IFRS) have been adopted by 140 countries around the globe, including the G20 countries. Most of the prior literature focuses on…

2534

Abstract

Purpose

The International Financial Reporting Standards (IFRS) have been adopted by 140 countries around the globe, including the G20 countries. Most of the prior literature focuses on adoption issues in developed countries. Due to the paucity of research on implementation issues in developing countries, the purpose of this paper is to explore the impediments of IFRS implementation in a developing country from 1998 to 2014 based on the auditors’ perceptions and documentary analyses.

Design/methodology/approach

Three rounds of interviews (2010, 2012, and 2014) from a total of 75 auditors (including 12 internal auditors and 13 external auditors) were conducted and enforcement documents from 1998 to 2010 were evaluated. The purpose of the three rounds of interviews was to explore the reflection on the changes which the interviewees have experienced over a five-year period.

Findings

Using institutional isomorphism, the results suggest that policy makers should focus on several factors to implement IFRS effectively, including low audit fees, a lack of qualified accountants, a lack of interest in IFRS by managers of some companies, a culture of secrecy, and a family-based private sector. Surprisingly, chartered accountancy firms are able to continue their work because of a culture of non-punishment for violating rules and the absence of any reliable exercising of due care or professional ethics in Bangladesh. Regulators such as the Bangladesh Securities and Exchange Commission (BSEC) and the Institute of Chartered Accountants of Bangladesh are not inclined to enforce actions against corrupt chartered accountant firms. This raises question about the professional integrity of auditors as well as regulators. Unlike, Albu et al. (2011) (World Bank as coercive) and Hassan et al. (2014) (western influence as coercive), the findings of this study imply that coercive isomorphism (regulatory authorities in Bangladesh) should be more proactive to ensure a successful implementation of IFRS.

Research limitations/implications

This study has some limitations, including transcribing information from Bengali to English and some enforcement documents were not available on the BSEC website. This last limitation is mitigated by the fact that a substantial number of enforcement releases (1,647 enforcement notices for a 13-year period) are analysed and three rounds of interviews were conducted.

Originality/value

The findings of this study contribute to, and advance the incremental knowledge of IFRS implementation issues and auditing literature in a developing country’s experience to policy makers (e.g. World Bank, IMF, Basel Committee, G20, IOSCO, and IFAC). The findings may be generalised to other developing countries that are facing effective implementation of IFRS.

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Journal of Accounting in Emerging Economies, vol. 7 no. 1
Type: Research Article
ISSN: 2042-1168

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Book part
Publication date: 23 August 2021

Mohammad Nurunnabi

The purpose of this study is to review a synthesis of International Financial Reporting Standards (IFRS) implementation in developing countries in an attempt to provide directions…

Abstract

The purpose of this study is to review a synthesis of International Financial Reporting Standards (IFRS) implementation in developing countries in an attempt to provide directions for future research. The in-depth analysis was performed with the use of the data analysis tool available in the Scopus databases. The study initially reviewed 145 papers and in particular 35 papers were analysed. Fifteen articles (43%) were published in seven journals including International Journal of Accounting, Critical Perspectives on Accounting, Advances in Accounting, International Journal of Accounting and Information Management, Asian Review of Accounting, Journal of Applied Accounting Research, and Asian Journal of Business and Accounting. Specifically, 89% citations were from 14 articles, but 9 (25%) articles were without any citations. Most of the studies focus on qualitative followed by quantitative, and very few studies were based on mixed methods. Researchers should focus on few areas for future research on IFRS implementation in developing countries including theory implications, policy prescriptions, and case of particular standard.

Details

International Financial Reporting Standards Implementation: A Global Experience
Type: Book
ISBN: 978-1-80117-440-4

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Article
Publication date: 2 December 2020

Priyakrushna Mohanty, Azizul Hassan and Erdogan Ekis

This paper aims to understand the various facets of augmented reality (AR) and to explore its prospects for supporting the relaunch of the tourism sector post-COVID-19 in…

6227

Abstract

Purpose

This paper aims to understand the various facets of augmented reality (AR) and to explore its prospects for supporting the relaunch of the tourism sector post-COVID-19 in accordance with the guidelines set out by WHO and UNWTO.

Design/methodology/approach

This study falls into the category of exploratory research. It is based on a systematic review of secondary data. Thematic content analysis has been adopted to trace out the various ways in which AR can be an aid in overcoming challenges in the relaunch of tourism after the pandemic.

Findings

It was found that norms such as social distancing and lower mobility are going to be followed even after the COVID-19. Therefore, there will be a great demand for mobile and Web-based AR to not only ensure tourist safety but also to create unique, accessible, personalized, context-specific, deep and memorable experiences.

Practical implications

Apart from its academic contribution to the existing body of knowledge, this work can assist various tourism DMOs and policymakers to devise futuristic policies for AR-driven tourism management and development.

Originality/value

The COVID-19 pandemic is unprecedented and never seen before. In this context, this study establishes its novelty by exclusively focusing on the aspects of AR that can support the relaunch of tourism post-pandemic.

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Worldwide Hospitality and Tourism Themes, vol. 12 no. 6
Type: Research Article
ISSN: 1755-4217

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Book part
Publication date: 13 December 2017

Qiongwei Ye and Baojun Ma

Internet + and Electronic Business in China is a comprehensive resource that provides insight and analysis into E-commerce in China and how it has revolutionized and continues to…

Abstract

Internet + and Electronic Business in China is a comprehensive resource that provides insight and analysis into E-commerce in China and how it has revolutionized and continues to revolutionize business and society. Split into four distinct sections, the book first lays out the theoretical foundations and fundamental concepts of E-Business before moving on to look at internet+ innovation models and their applications in different industries such as agriculture, finance and commerce. The book then provides a comprehensive analysis of E-business platforms and their applications in China before finishing with four comprehensive case studies of major E-business projects, providing readers with successful examples of implementing E-Business entrepreneurship projects.

Internet + and Electronic Business in China is a comprehensive resource that provides insights and analysis into how E-commerce has revolutionized and continues to revolutionize business and society in China.

Details

Internet+ and Electronic Business in China: Innovation and Applications
Type: Book
ISBN: 978-1-78743-115-7

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Article
Publication date: 1 June 1993

A.M. Motawie, E.H. Hassan and M.M. Kamel

Egyptian cotton straw powder was acid hydrolized in presence of coal tar phenols fraction (b.r. 170–185°C) to give the phenols‐furfural resin. Homopolyepoxy resin was prepared via…

41

Abstract

Egyptian cotton straw powder was acid hydrolized in presence of coal tar phenols fraction (b.r. 170–185°C) to give the phenols‐furfural resin. Homopolyepoxy resin was prepared via condensation of epichlorohydrin with phenols‐furfural resin. Similarly copolyepoxy resin was also prepared from epichlorohyhdrin, phenols‐furfural resin and prepared bisphenol A based on coal tar phenols fraction. A study of curing these epoxy resins at 170–185°C with phthalic or maleic anhydride also curing at room temperature with amine was carried out. Also the effect of the addition of kaolin as a filler was investigated to find the optimum condition which allow the cured resin to act as wood adhesive. The obtained results were comparable with those of some commercial adhesives.

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Pigment & Resin Technology, vol. 22 no. 6
Type: Research Article
ISSN: 0369-9420

Available. Open Access. Open Access
Article
Publication date: 24 August 2020

Mazen Hassan

This paper aims to examine why the alliance formed between non-Islamist forces and state actors to oust Mohamed Morsi from power in 2013 broke down quickly.

679

Abstract

Purpose

This paper aims to examine why the alliance formed between non-Islamist forces and state actors to oust Mohamed Morsi from power in 2013 broke down quickly.

Design/methodology/approach

This paper makes use of original data set derived from three waves of surveys fielded in 2011, 2014 and 2015 that ask questions about public threat perception. Around 10 elite interviews were also conducted to further test the study’s hypothesis.

Findings

On the one hand, non-Islamists, civic forces challenged the status and interests of state actors in a way that made state actors view them with heightened distrust. On the other, many civic forces, in face of high threat perception, prioritized law during and order after Morsi’s removal, driven – at least partly – by shifts in public attitudes.

Originality/value

Many views look at transitions in the Arab world from the angle of how Islamists interact with traditional power holders. Such an approach, however, could be reductionist in many ways because it disregards civic forces. This is a point this paper seeks to address.

Details

Journal of Humanities and Applied Social Sciences, vol. 3 no. 2
Type: Research Article
ISSN:

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Article
Publication date: 15 June 2022

Dania Al-Najjar, Hamzeh F. Assous, Hazem Al-Najjar and Nadia Al-Rousan

This study aims to investigate the Ramadan effect anomaly on the stock markets’ indices and estimate the movement of these indices in the light of the phenomenon.

252

Abstract

Purpose

This study aims to investigate the Ramadan effect anomaly on the stock markets’ indices and estimate the movement of these indices in the light of the phenomenon.

Design/methodology/approach

Stock market indices are used as financial indicators to show the Ramadan effect. To validate this effect, eight Arab countries, which comprises Jordan, Saudi Arabia, Oman, Qatar, United Arab Emirates, Bahrain, Kuwait and Egypt, are adopted. A linear regression with R2, error, F-value and p-value is considered to analyze and understand the effect of Ramadan on the aforementioned Arab countries.

Findings

Results found that Ramadan has a strong effect on estimating and predicting the performance of stock market indices in all studied Arab countries, except Kuwait. Results found that the majority of the Ramadan effect occurred after the second 10 days of Ramadan, where the direction of stock indices is opposite of Ramadan variables in all aforementioned cases.

Originality/value

This study is considered as an enrichment of the existing literature review with regard to the Ramadan effect. The study presents a new methodology that can be followed to improve the predictions of stock market indices by using a weight least square method with linear regression. This study presents the most affected periods of time that could decrease or increase the stock prices. Finally, the study proves the capability of the weight least square method in building a predictive model that takes the date into consideration in predicting stock market indices.

Details

Journal of Islamic Marketing, vol. 14 no. 8
Type: Research Article
ISSN: 1759-0833

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Article
Publication date: 9 February 2018

Arshad Ahmad, Chong Feng, Shi Ge and Abdallah Yousif

Software developers extensively use stack overflow (SO) for knowledge sharing on software development. Thus, software engineering researchers have started mining the…

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Abstract

Purpose

Software developers extensively use stack overflow (SO) for knowledge sharing on software development. Thus, software engineering researchers have started mining the structured/unstructured data present in certain software repositories including the Q&A software developer community SO, with the aim to improve software development. The purpose of this paper is show that how academics/practitioners can get benefit from the valuable user-generated content shared on various online social networks, specifically from Q&A community SO for software development.

Design/methodology/approach

A comprehensive literature review was conducted and 166 research papers on SO were categorized about software development from the inception of SO till June 2016.

Findings

Most of the studies revolve around a limited number of software development tasks; approximately 70 percent of the papers used millions of posts data, applied basic machine learning methods, and conducted investigations semi-automatically and quantitative studies. Thus, future research should focus on the overcoming existing identified challenges and gaps.

Practical implications

The work on SO is classified into two main categories; “SO design and usage” and “SO content applications.” These categories not only give insights to Q&A forum providers about the shortcomings in design and usage of such forums but also provide ways to overcome them in future. It also enables software developers to exploit such forums for the identified under-utilized tasks of software development.

Originality/value

The study is the first of its kind to explore the work on SO about software development and makes an original contribution by presenting a comprehensive review, design/usage shortcomings of Q&A sites, and future research challenges.

Details

Data Technologies and Applications, vol. 52 no. 2
Type: Research Article
ISSN: 2514-9288

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