Proactive monitoring and compliance with International Financial Reporting Standard in Nigeria
The study examines how proactive monitoring by regulatory authorities and external auditors affect compliance with International Financial Reporting Standard (IFRS) in Nigeria.Data is hand collected from 154 companies that mandatorily adopted IFRS in the year 2012.The study uses the unweighted index...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
EconJournals
2016
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| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/20836/1/IJEFI%206%20S6%202016%20101%20104.pdf |