{"id":"https://openalex.org/W4309769908","doi":"https://doi.org/10.1016/j.intaccaudtax.2022.100509","title":"The impact of mandatory adoption of IFRS in Saudi Arabia","display_name":"The impact of mandatory adoption of IFRS in Saudi Arabia","publication_year":2022,"publication_date":"2022-11-17","ids":{"openalex":"https://openalex.org/W4309769908","doi":"https://doi.org/10.1016/j.intaccaudtax.2022.100509"},"language":"en","primary_location":{"id":"doi:10.1016/j.intaccaudtax.2022.100509","doi":"https://doi.org/10.1016/j.intaccaudtax.2022.100509","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.intaccaudtax.2022.100509","pdf_url":null,"source":{"id":"https://openalex.org/S132432621","display_name":"Journal of International Accounting Auditing and Taxation","issn_l":"1061-9518","issn":["1061-9518","1879-1603"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of International Accounting, Auditing and Taxation","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5022405106","display_name":"Mohammad Nurunnabi","orcid":"https://orcid.org/0000-0003-0848-3556","observed_orcids":["https://orcid.org/0000-0003-0848-3556"]},"institutions":[{"id":"https://openalex.org/I142024983","display_name":"Prince Sultan University","ror":"https://ror.org/053mqrf26","country_code":"SA","type":"education","lineage":["https://openalex.org/I142024983"]},{"id":"https://openalex.org/I40120149","display_name":"University of Oxford","ror":"https://ror.org/052gg0110","country_code":"GB","type":"education","lineage":["https://openalex.org/I40120149"]}],"countries":["GB","SA"],"is_corresponding":false,"raw_author_name":"Mohammad Nurunnabi","raw_affiliation_strings":["Aide to the President on Research & Internationalization, Chair, Department of Accounting, Prince Sultan University, Riyadh, Saudi Arabia","St Antony\u2019s College, University of Oxford, 62 Woodstock Road, Oxford OX2 6JF, UK"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Aide to the President on Research & Internationalization, Chair, Department of Accounting, Prince Sultan University, Riyadh, Saudi Arabia","institution_ids":["https://openalex.org/I142024983"]},{"raw_affiliation_string":"St Antony\u2019s College, University of Oxford, 62 Woodstock Road, Oxford OX2 6JF, UK","institution_ids":["https://openalex.org/I40120149"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5027576658","display_name":"Han A. Donker","orcid":"https://orcid.org/0000-0002-8782-1025","observed_orcids":["https://orcid.org/0000-0002-8782-1025"]},"institutions":[{"id":"https://openalex.org/I29867402","display_name":"Central Washington University","ror":"https://ror.org/049c8eh51","country_code":"US","type":"education","lineage":["https://openalex.org/I29867402"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Han Donker","raw_affiliation_strings":["College of Business, Central Washington University, Shaw Smyser 340, 400 E. University Way, Ellensburg, WA 98926-7484, United States"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"College of Business, Central Washington University, Shaw Smyser 340, 400 E. University Way, Ellensburg, WA 98926-7484, United States","institution_ids":["https://openalex.org/I29867402"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5048221705","display_name":"Eva K. Jermakowicz","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I75256744","display_name":"Tennessee State University","ror":"https://ror.org/01fpczx89","country_code":"US","type":"education","lineage":["https://openalex.org/I75256744"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Eva K. Jermakowicz","raw_affiliation_strings":["Tennessee State University, 330 10th Avenue North, Nashville, TN 37203-3401, United States"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Tennessee State University, 330 10th Avenue North, Nashville, TN 37203-3401, United States","institution_ids":["https://openalex.org/I75256744"]}]}],"institutions":[],"countries_distinct_count":3,"institutions_distinct_count":4,"corresponding_author_ids":["https://openalex.org/A5048221705"],"corresponding_institution_ids":["https://openalex.org/I75256744"],"apc_list":{"value":3010,"currency":"USD","value_usd":3010},"apc_paid":null,"fwci":4.5328,"has_fulltext":false,"cited_by_count":16,"citation_normalized_percentile":{"value":0.94707529,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":96,"max":99},"biblio":{"volume":"49","issue":null,"first_page":"100509","last_page":"100509"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.7666000127792358,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.7666000127792358,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.19529999792575836,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.014100000262260437,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/ifrs-adoption","display_name":"IFRS adoption","score":0.996999979019165},{"id":"https://openalex.org/keywords/islamic-accounting","display_name":"Islamic accounting","score":0.6460000276565552},{"id":"https://openalex.org/keywords/financial-reporting-relevance","display_name":"financial reporting relevance","score":0.699999988079071},{"id":"https://openalex.org/keywords/financial-statement-comparability","display_name":"financial statement comparability","score":0.8889999985694885},{"id":"https://openalex.org/keywords/accounting-standards-transition","display_name":"accounting standards transition","score":0.5429999828338623},{"id":"https://openalex.org/keywords/shareholder-equity","display_name":"shareholder equity","score":0.4449999928474426},{"id":"https://openalex.org/keywords/net-income","display_name":"net income","score":0.7990000247955322},{"id":"https://openalex.org/keywords/financial-reporting-transparency","display_name":"financial reporting transparency","score":0.5479999780654907},{"id":"https://openalex.org/keywords/tadawul","display_name":"Tadawul","score":0.75},{"id":"https://openalex.org/keywords/saudi-arabian-companies","display_name":"Saudi Arabian companies","score":0.6110000014305115}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6960880756378174},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4388744533061981}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1016/j.intaccaudtax.2022.100509","doi":"https://doi.org/10.1016/j.intaccaudtax.2022.100509","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.intaccaudtax.2022.100509","pdf_url":null,"source":{"id":"https://openalex.org/S132432621","display_name":"Journal of International Accounting Auditing and Taxation","issn_l":"1061-9518","issn":["1061-9518","1879-1603"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of International Accounting, Auditing and Taxation","raw_type":"journal-article"},{"id":"pmh:oai:digitalcommons.cwu.edu:cobfac-1445","doi":null,"is_oa":false,"landing_page_url":"https://digitalcommons.cwu.edu/cobfac/445","pdf_url":null,"source":{"id":"https://openalex.org/S4377196478","display_name":"ScholarWorks (Central Washington University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I29867402","host_organization_name":"Central Washington University","host_organization_lineage":["https://openalex.org/I29867402"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"All Faculty Scholarship for the College of Business","raw_type":"text"},{"id":"pmh:oai:RePEc:eee:jiaata:v:49:y:2022:i:c:s1061951822000647","doi":null,"is_oa":false,"landing_page_url":"http://www.sciencedirect.com/science/article/pii/S1061951822000647","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":61,"referenced_works":["https://openalex.org/W103892669","https://openalex.org/W118661655","https://openalex.org/W250336604","https://openalex.org/W1529408985","https://openalex.org/W1538877120","https://openalex.org/W1579983140","https://openalex.org/W1841415244","https://openalex.org/W1864812471","https://openalex.org/W1972861779","https://openalex.org/W1979838072","https://openalex.org/W1981223171","https://openalex.org/W1988725635","https://openalex.org/W2001797274","https://openalex.org/W2015766033","https://openalex.org/W2027158601","https://openalex.org/W2033928080","https://openalex.org/W2050886799","https://openalex.org/W2053297099","https://openalex.org/W2081432842","https://openalex.org/W2102502221","https://openalex.org/W2107843461","https://openalex.org/W2109008839","https://openalex.org/W2113727290","https://openalex.org/W2117253495","https://openalex.org/W2132607757","https://openalex.org/W2141527314","https://openalex.org/W2142509572","https://openalex.org/W2144993721","https://openalex.org/W2147232220","https://openalex.org/W2168202259","https://openalex.org/W2170181304","https://openalex.org/W2185484129","https://openalex.org/W2327970613","https://openalex.org/W2330922067","https://openalex.org/W2529324339","https://openalex.org/W2611854233","https://openalex.org/W2617653717","https://openalex.org/W2735162830","https://openalex.org/W2789370821","https://openalex.org/W2884360770","https://openalex.org/W2886590359","https://openalex.org/W2891323752","https://openalex.org/W2984744932","https://openalex.org/W3002360543","https://openalex.org/W3010038902","https://openalex.org/W3011339565","https://openalex.org/W3022570482","https://openalex.org/W3121140087","https://openalex.org/W3121951548","https://openalex.org/W3122176856","https://openalex.org/W3122607837","https://openalex.org/W3122885004","https://openalex.org/W3123336139","https://openalex.org/W3123659572","https://openalex.org/W3123676488","https://openalex.org/W3123844186","https://openalex.org/W3124164089","https://openalex.org/W3124899455","https://openalex.org/W3124985942","https://openalex.org/W6605252655","https://openalex.org/W6681116893"],"related_works":["https://openalex.org/W7217750737","https://openalex.org/W4362720536","https://openalex.org/W4220779993","https://openalex.org/W3010038902","https://openalex.org/W4405126824","https://openalex.org/W7111143007","https://openalex.org/W6945956177","https://openalex.org/W4206127401","https://openalex.org/W4327730345","https://openalex.org/W7001053954"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":6},{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":4}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2022-11-29T00:00:00"}