Abstract. This paper presents an exploratory study of factors that lead to inconsistent application of International Financial Reporting Standards (IFRS). We study the reasons for diversity in implementation of IFRS. The ...

The purpose of this paper is to present a review of the knowledge about the trust concept and its application within the accounting research context. This is done by examining the different ontological and epistemological ...

Principles-based accounting standards require the application of profes- sional judgment in the production of nancial statements. In recent years, the bene ts of such judgment has been debated, for example in relation ...