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Nakita Swait,Adnan Patel,Warren Maroun
AbstractUsing an exploratory interpretive research approach and International Financial Reporting Standards (IFRS) 13 as a case study, this article investigates the factors that affect the decision to adopt a specific IFRS early. The research findings ar...
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Adnan Patel
AbstractThe effectiveness of due diligence (DD) processes, and whether they contribute to merger and acquisition (M&A) success or failure, is an ongoing debate in auditing and assurance research. This article contributes to the debate by examining tradit...
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Talira Naidoo,Adnan Patel,Nirupa Padia
AbstractBusiness rescue proceedings attempt to rehabilitate businesses that are in financial distress. In spite of its importance, there is a seemingly low rate of success of the current business rescue regime (at just 15% as at June 2016). This article ...
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