Impact of corporate governance mechanism on IFRS adoption: A comparative study of Saudi Arabia, Oman, and the United Arab Emirates

Faozi A. Almaqtari; Abdulwahid A. Hashed; Mohd Shamim

doi:10.1016/j.heliyon.2020.e05848

Impact of corporate governance mechanism on IFRS adoption: A comparative study of Saudi Arabia, Oman, and the United Arab Emirates

Faozi A. Almaqtari
, Abdulwahid A. Hashed
, Mohd Shamim

Accounting

Hodeidah University
Aligarh Muslim University

Research output: Contribution to journal › Article › peer-review

36 Scopus citations

Abstract

Corporate governance mechanisms; Compliance with IFRS; Financial reporting quality; Saudi Arabia, Oman; The United Arab Emirates.

Original language	English
Article number	e05848
Journal	Heliyon
Volume	7
Issue number	1
DOIs	https://doi.org/10.1016/j.heliyon.2020.e05848
State	Published - Jan 2021

Keywords

Compliance with IFRS
Corporate governance mechanisms
Financial reporting quality
Oman
Saudi Arabia
The United Arab Emirates

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10.1016/j.heliyon.2020.e05848

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title = "Impact of corporate governance mechanism on IFRS adoption: A comparative study of Saudi Arabia, Oman, and the United Arab Emirates",

abstract = "Corporate governance mechanisms; Compliance with IFRS; Financial reporting quality; Saudi Arabia, Oman; The United Arab Emirates.",

keywords = "Compliance with IFRS, Corporate governance mechanisms, Financial reporting quality, Oman, Saudi Arabia, The United Arab Emirates",

author = "Almaqtari, \{Faozi A.\} and Hashed, \{Abdulwahid A.\} and Mohd Shamim",

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year = "2021",

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AU - Shamim, Mohd

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N2 - Corporate governance mechanisms; Compliance with IFRS; Financial reporting quality; Saudi Arabia, Oman; The United Arab Emirates.

AB - Corporate governance mechanisms; Compliance with IFRS; Financial reporting quality; Saudi Arabia, Oman; The United Arab Emirates.

KW - Compliance with IFRS

KW - Corporate governance mechanisms

KW - Financial reporting quality

KW - Oman

KW - Saudi Arabia

KW - The United Arab Emirates

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DO - 10.1016/j.heliyon.2020.e05848

M3 - Article

AN - SCOPUS:85098940774

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ER -

Impact of corporate governance mechanism on IFRS adoption: A comparative study of Saudi Arabia, Oman, and the United Arab Emirates

Abstract

Keywords

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