The influence of international accounting standards (IAS-IFRS) on Moroccan listed companies

Abstract

The purpose of this study is to demonstrate the influence of the implementation of international accounting standards (IAS / IFRS) on the reliability and quality of financial information, as well as its impact on the relevance of financial reports in Moroccan companies listed on the Casablanca stock exchange.

International Financial Reporting Standards have become globally adopted in order to suit the demands of global financial markets. As a result, enterprises' and economic institutions' dedication to implementing international accounting standards (IAS / IFRS) leads to greater dependability, openness, and disclosure, resulting in high-quality financial reporting.

In order to conduct our research and address the problem, we selected a representative sample of 40 accounting and auditing firms and chartered accountants approved by the commission responsible for drawing up the list of chartered accountants in the Casablanca-Settat region of Morocco. These key players were selected for their expertise in accounting and auditing, and their essential role in preparing, verifying and certifying the financial statements of listed companies.