Accounting, IFRS, and Capital Markets in India, Singapore and South Africa

Internal Auditing, Vol. 26, No. 4, pp. 32-37, 2011

18 Pages Posted: 14 Apr 2017

See all articles by Murphy Smith

Murphy Smith

Texas A&M University-Corpus Christi-Department of Accounting

Aditya R. Limaye

Texas A&M International University

Yundong Huang

Murray State University

Collins Emeka Okafor

Texas A&M International University

Date Written: 2011

Abstract

This paper provides a brief overview of three countries, including background information, accounting, and capital markets. The countries represent three major world regions: India in southwest Asia, Singapore in the Pacific Rim, and South Africa in Africa. Each country plays a major economic role in its region of the world. The role of accounting is expected to have a major impact on viability of the country’s capital markets and future economic development. Some knowledge of these countries will be helpful to corporate accountants and internal auditors, who work in companies with multinational operations.

Keywords: IFRS, Capital Markets, India, Singapore, South Africa

JEL Classification: M4, M10

Suggested Citation

Smith, Murphy and Limaye, Aditya R. and Huang, Yundong and Okafor, Collins Emeka, Accounting, IFRS, and Capital Markets in India, Singapore and South Africa (2011). Internal Auditing, Vol. 26, No. 4, pp. 32-37, 2011. Available at SSRN: https://ssrn.com/abstract=2951329

Murphy Smith (Contact Author)

Texas A&M University-Corpus Christi-Department of Accounting ( email )

6300 Ocean Dr
Corpus Christi, TX 78412
United States

Aditya R. Limaye

Texas A&M International University ( email )

Laredo, TX 78041
United States

Yundong Huang

Murray State University ( email )

351 Business Building
Murray, KY 42071-3314
United States

HOME PAGE: http://yundong-huang.com

Collins Emeka Okafor

Texas A&M International University ( email )

5201 University Blvd
Laredo, TX 78041-1900
United States

Register to save articles to
your library

Register

Paper statistics

Downloads
34
Abstract Views
554
PlumX Metrics
!

Under construction: SSRN citations while be offline until July when we will launch a brand new and improved citations service, check here for more details.

For more information