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March 6, 2026Journal of risk and financial managementOpen Access

The Mediating Role of Audit Quality in the Relationship Between IFRS Adoption and Financial Reporting: Evidence from Big Four Auditing Firms in an Emerging Market

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Authors

MAMohammad Zaid AlaskarAAAbdulrahman AlomairAAAbubkr Ahmed Elhadi Abdelraheem

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Overview

The study investigates how IFRS adoption impacts financial reporting, highlighting audit quality's mediating role.

Key Points

  • The study aims to explore the impact of IFRS adoption on financial reporting practices and the mediating role of audit quality.
  • Distributed a structured questionnaire among auditors from the Big Four in Saudi Arabia.
  • Analyzed responses using partial least squares (PLS) analysis.
  • Focused on the perspectives of auditors and quality assurance auditors.
  • IFRS adoption has a positive effect on the quality of financial reporting.
  • Audit quality mediates the relationship between IFRS adoption and financial reporting quality.
  • Findings align with evidence from previous studies while providing insights specific to emerging markets.

Cite This Study

Alaskar et al. (2026) studied this question.

synapsesocial.com/papers/69aa7048531e4c4a9ff59f1ahttps://doi.org/10.3390/jrfm19030182
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