Work

IFRS adoption and fraud risk in an emerging economy: multi-method evidence from Morocco

Year: 2026

Type: article

Source: Journal of financial reporting & accounting

DOI: 10.1108/jfra-09-2025-0743

Authors: Issam Benhayoun, Ilias Hmidani, Naoual Nezar

Institution: Université Moulay Ismail de Meknes

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: closed

OpenAlex ID: W7128728642

FWCI: 40.87

Cites: 57

Cited by: 2

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