Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 209

Full Length Research Paper

Factor analysis on IFRS Adoption: A survey study on lenders, users and audit firms’ perspective in West Hararghe Zone, Oromia Regional State, Ethiopia

Belesti Wodaje
  • Belesti Wodaje
  • Department of Accounting and Finance, Oda Bultum University, Asebe Teferi, Ethiopia.
  • Google Scholar
Kerima Rahmeto
  • Kerima Rahmeto
  • Department of Accounting and Finance, Oda Bultum University, Asebe Teferi, Ethiopia.
  • Google Scholar


  •  Received: 20 September 2019
  •  Published: 31 October 2019

References

Accountants and Auditors Board of Ethiopia (AABE) (2014). Accountants and Auditors Board of Ethiopia. Addis Ababa.

 

American Institute of Certified Public Accountants (AICPA) (2016). AICPA Rules of Professional Conduct. Available at: 

View

 
 

Chan WM, Devi SS, Lee SL, Ng KT (2010). Convergence to international financial reporting standards (IFRS): The need to tighten the rule on divisible profit. African Journal of Business Management 4(17):3588-3596.

 
 

Comrey AL, Lee HB (1992). A first course in factor analysis. Hillsdale, NJ, Lawrence Eribaum Associates. Inc., Publishers.

 
 

Constantin C, Loredana LM (2011). International financial reporting standards-overview of their adoption and application for the company. Annals-Economy Series 2:86-99.

 
 

Deloitte TT (2010). 2010 Global manufacturing Competitiveness Index.

 
 

International Financial Reporting Standards (IFRS) Foundation. (2012). Why global accounting standards? Available at: 

View

 
 

International Financial Reporting Standards (IFRS) Foundation (2010). International Financial Reporting Standards (IFRS) Foundation report 2010. Available online at: 

View

 
 

Iyoha FO, Owolabi A (2012). Adopting international financial reporting standards (IFRS) in Africa: Benefits, prospects and challenges. African Journal of Accounting, Auditing and Finance 1(1):77-86.
Crossref

 
 

Latifah IN, Asfadillah C, Sukmana R (2012). History and development of IFRS and AAOIFI and their future challenge. In Cambridge Business and Economics Conference, Cambridge, MA. pp. 27-28.

 
 

Masoud N (2014). Accounting, FRQ, Emerging Countries Transition: How can a Country Implement an IFRS Standard Change Successfully?. Global Journal of Management and Business Research 14(2):37-47.

 
 

Ministry of Finance and Economic Development (MOFED) (2011). PEFA Assessment Report. Available at: 

View

 
 

Rencher AC (2005). A review of methods of multivariate analysis.
Crossref

 
 

Report on the observance of standards and codes (ROSC) (2007). Ethiopia - Report on the observance of standards and codes (ROSC): accounting and auditing. Available at: 

View

 
 

Saidi F (2013). Accounting Developments in Algeria: The Road to IFRS. International Research Journal of Applied Finance 4:124-142.

 
 

Spiceland JD, Tomassini LA, Sepe J (2003). Grady Wholesale Corporation Practice Set for Use with Intermediate Accounting Third Edition. McGraw-Hill/Irwin.