Culture influence on the use of the IAS/IFRS
by Salma Damak-Ayadi; Rahma Ben Salem
African J. of Accounting, Auditing and Finance (AJAAF), Vol. 3, No. 2, 2014

Abstract: This study aims to identify the cultural factors that lead countries to converge with or to adopt IAS/IFRS. Basically, we presented a review of literature that associate between culture and the adoption of IAS/IFRS. Second, we classify different countries based on their standardisation strategies. In the different models, we tested the influence of cultural factors to the use of IASB standards. The findings show that the implementation of the Big 4 in the countries and their membership in the European continent and in North America promoting the use of IAS/IFRS. However, Anglo-Saxon colonisation's and religious affiliation encouraged the full adoption of these standards.

Online publication date: Sat, 20-Dec-2014

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