Australia and many other countries around the world have adopted International Financial Reporting Standards (IFRS). The cost and effort for financial report preparers of replacing previous national, generally accepted accounting principles (GAAP) with IFRS is not trivial. Required: You are required to explain in a report for the Chief Accountant of the Australian Securities & Investments Commission the research evidence on whether, and if so how, the adoption of IFRS has improved financial reporting quality in adopting countries. In your report you are expected to draw on at least six quality*, scholarly articles from JOURNALS that appear in the Australian Business Deans’ Council (2013) ranking of journals – Business Source Complete (Ebscohost) is a Library database that hosts scholarly journal articles.Have International Financial Reporting Standards Increased Financial Reporting Quality?

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