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This article investigated why IFRS adoption was in fact implemented differently in many countries around the world.We proposed two possible variables to determine a country adopting IFRS, in terms of cultural and law enforcement.We also proposed a measurement model of IFRS adoption level. We predict and find that countries with a high power distance level are likely to have low IFRS adoption level, and countries with a high law enforcement level are likely to have high IFRS adoption level.

Role of Culture and Law Enforcement in Determining the Level of IFRS Adoption