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IFRS adoption and the opinion of OHADA accountants

Author

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  • Saidatou Dicko
  • Anne Fortin

Abstract

With market globalisation and the adoption of international financial reporting standards (IFRSs) by more and more countries worldwide, it seems appropriate to investigate the level of IFRS knowledge among African accountants working in countries belonging to the Organization for the Harmonization of Business Law in Africa (OHADA). It is also important to determine how they feel about the relevance of IFRSs in Africa. This study is a seminal step towards any level of IFRS adoption by African standards setters and companies. The results indicate that participants appear to have fairly good knowledge of IFRSs and are in favour of applying them for listed companies, but not for all businesses. These results may be of interest to OHADA and will provide data for future decisions about the evolution of accounting standards in OHADA member countries.

Suggested Citation

  • Saidatou Dicko & Anne Fortin, 2014. "IFRS adoption and the opinion of OHADA accountants," Afro-Asian Journal of Finance and Accounting, Inderscience Enterprises Ltd, vol. 4(2), pages 141-162.
    • Handle: RePEc:ids:afasfa:v:4:y:2014:i:2:p:141-162
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    Citations

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    Cited by:

    1. George K. Riro & Nelson M. Waweru & Enrico O. Uliana, 2016. "Quality of corporate reporting: case studies from an emerging capital market," Afro-Asian Journal of Finance and Accounting, Inderscience Enterprises Ltd, vol. 6(1), pages 31-52.
    2. Micheal Forzeh Fossung & Lious Agbor Tabot Ntoung & Helena Maria Santos de Oliveira & Cláudia Maria Ferreira Pereira & Susana Adelina Moreira Carvalho Bastos & Liliana Marques Pimentel, 2020. "Transition to the Revised OHADA Law on Accounting and Financial Reporting: Corporate Perceptions of Costs and Benefits," JRFM, MDPI, vol. 13(8), pages 1-19, August.

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