What question did this study set out to answer?

The study aims to investigate the nexus between IFRS, auditing practices, and earnings management in Gulf Cooperation Council economies.

July 23, 2026Global Business and Economics Review0 citations

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IFRS, internal and external audit and earnings management nexus in GCC economies

FKFaisal Khan EEElgilani Elshareif AKAisha Khan

Key Points

The study aims to investigate the nexus between IFRS, auditing practices, and earnings management in Gulf Cooperation Council economies.
Qualitative analysis of financial reporting frameworks
Review of internal and external audit practices
Contextual examination of GCC economic environments
Findings indicate significant correlations between IFRS compliance and reduced earnings manipulation.
Stronger internal and external audit practices are associated with more accurate financial reporting.

Abstract

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Cite This Study

Khan et al. (Tue,) studied this question.

synapsesocial.com/papers/6a61afaefaa9903c5116a63d https://doi.org/https://doi.org/10.1504/gber.2027.10080080

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