Akman. H (2011) "The Effect of IFRS Adoption on Financial Disclosure: Does Culture Still Play A Role?", American International Journal of Contemporary Research, Vol. 1 No. 1, pp,.6-17. Alkafaji. Y (2012) "The Influence of Culture on Accounting Disclosures: The Case of the UAE", Available at SSRN: https://ssrn.com/abstract=2155123, PP.1-23 Askary.S , Yazdifar. H & Askarany .D (2008) "Culture and accounting practices in Turkey" Int. J. Accounting, Auditing and Performance Evaluation, Vol. 5, No. 1, PP.66-88. Beatty. A, Liao. S. & Weber. J (2010) "Financial Reporting Quality, Private Information, Monitoring and the Lease-versus-Buy Decision" The Accounting Review American Accounting Association, Vol. 85, No 4, PP. 1215–1238. Braun. G, & Rodriguez. R (2014) "Using Gray’s (1988) Accounting Values to Explain Differing Levels of Implementation of IFRS" International Journal of Accounting and Financial Reporting , Vol. 4, No. 2.PP.104- 136. Chakroun. R & Hussainey .K (2014) "Disclosure Quality In Tunisian Annual Reports", Corporate Ownership & Control, Vol 11, No 4, PP.58- 80. Dechow. P, Ge. W & Schrand. C (2010) "Understanding Earnings Quality: A Review Of The Proxies, Their Determinants And Their 37 Consequences", Journal of Accounting and Economics, Vol 51, pp.334- 401. Ferrero. J (2014) "Consequences of Financial Reporting Quality on Corporate Performance Evidence at the International Level", Estudios De Economia, Vol 41, No1, PP.49-86. Francis. E & Okenwa. O (2015) "The Influence of Cultural Values on Accounting Practice in Nigeria", Developing Country Studies, Vol. 5, No. 3, PP.110-121. Francis. E & Okenwa. O (2015) "The Influence of Cultural Values on Accounting Practice in Nigeria", Developing Country Studies, Vol. 5, No. 3, PP.110-121. Garcia. J & Bastida. F (2010) "An empirical insight on Spanish listed companies perceptions of International Financial Reporting Standards", Journal of International Accounting, Auditing and Taxation, Vol 19, PP.110–120 Gray, S (1988) "Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally", ABACUS, Vol. 24, No. 1,PP.1-15. Habib A.,& Jiang H.( 2015) "Corporate governance and financial reporting quality in China: A survey of recent evidence" .Journal of International Accounting, Auditing and Taxation, Vol 24, PP. 29-45. Hope. O, Thomas W..& Vyas D. (2013)."Financial Reporting Quality of U.S. Private and Public Firms", The Accounting Review, Vol. 88, No. 5, PP. 1715-1742. IFRS Foundation, & IASB (2015) "The Conceptual Framework for Financial Reporting", version, 2015, IFRS Foundation, http://www.ifrs.org, PP. 1-90. Jara. E, Ebrero. A & Zapata. R (2011) "Effect of international financial reporting standards on financial information quality", Journal of Financial Reporting and Accounting, Vol. 9 No. 2, PP.176-196. Kolesnik. K (2013) "The Role Of Culture In Accounting In The Light Of Hofstede,s, Gray's And Schwartz's Cultural Dimensions Theories– A Literature Review", Financial Internet Quarterly 'e-Finanse, Vol. 9 Issue 3, PP. 32-41. Mahdavikhou M., Khotanlou M., (2011) "The Impact of Professional Ethics on Financial Reporting Quality", .Australian Journal of Basic and Applied Sciences, Vol 5, No 11, Pp. 2092- 2096