The Role of the State and Accounting Transparency

This book examines the factors affecting the implementation of International Financial Reporting Standards in developing countries and answers these specific research questions: What is the relative impact of accounting regulatory frameworks and politico-institutional factors on the implementation of IFRS in developing countries? How do cultural factors affect this? How does a study of implementing IFRS help build an understanding of a theory of the role of the state in accounting change in developing countries? It contributes to military and democratic political regimes and the Max Weberian view of the theory of the role of the state's attitude towards accounting transparency.