Adopsi International Financial Reporting Standards (IFRS) di Negara-negara Muslim: Perspektif Institutional Theory

The aim of this study is to discover the adoption of International Financial Reporting Standards convergence enforced in Muslim countries. The population of this study is 27 Muslim states in the world, while the sample of this study are 7 Muslim States, i.e.; Saudi Arabia, Malaysia, Bangladesh, Egypt, Nigeria, United Arab Emirates, and Indonesia. The results of this study indicate that most of the Muslim countries in the world have converged their accounting standards with IFRS for certain reasons that arised from each country. Although there are some countries that do not carry out the convergence throughly due to standard nonconformities with existing policies in those countries.