PulseExploreJournal ClubResearchersJournals
Instagram
HomeJournal ClubExplore
Synapse
⌘+K
Synapse
August 7, 2025Zona Keuangan Program Studi Akuntansi (S1) Universitas Batam

Impact of International Culture and Accounting Towards Ifrs Adoption and Harmonization

View Full Paper
Ask AI
Bookmark
Share

Authors

JHJuwianto HalimRLRA Widyanti Diah LestariSSSumantri Sumantri

Discussion

Loading...

Member takes

Overview

Literature review highlights cultural influences on financial reporting transparency in various regions, suggesting implications for international accounting.

Key Points

  • MAIN FINDING: Culture significantly impacts financial reporting disclosures within international financial reporting standards (IFRS).
  • KEY EVIDENCE: Cultural influences vary across regions like Anglo, Germanic, Eastern European, and Arabic, affecting financial transparency.
  • APPROACH: The literature review examines research articles from various countries to explore cultural factors in accounting.
  • SIGNIFICANCE: Understanding these cultural impacts aids in harmonizing financial reporting standards globally, improving transparency.

Cite This Study

Halim et al. (2025) studied this question.

synapsesocial.com/papers/689dfe88d61984b91e13b7a7https://doi.org/10.37776/zuang.v15i2.1901
View Full Paper
Ask AI
Bookmark
Share

Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1Cross-Cultural Influences in International Accounting: A Comparative Study2025 · 1 citations
  2. 2National Accounting Culture and Its Effect on Financial Reporting in a Globalized World Research in Progress2025
  3. 3The Impact of International Financial Reporting Standards on Global Accounting Practices2024 · 5 citations
  4. 4The Impact of International Financial Reporting Standards on Global Accounting Practices2024 · 1 citations
  5. 5THE ROLE OF INTERNATIONAL ACCOUNTING STANDARDS IN FOSTERING CORPORATE REPORTING TRANSPARENCY2024 · 1 citations