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Archive by author: Kevin R. SmithReturn

Kevin R. Smith, Ph.D. is an Associate Professor of Accountancy in the Woodbury School of Business at Utah Valley University. Dr. Smith obtained his Ph.D. from the University of Arizona, and earned his Master of Accounting (MAcc) degree and Bachelor of Science in accounting degree from Brigham Young University. In addition to teaching at Utah Valley, Dr. Smith has taught accounting courses at the University of Kansas, the University of Arizona, and Brigham Young University. He has published multiple articles in academic, practitioner, and education journals, including the Journal of Business Finance & Accounting, the Chartered Accountants Journal, the Journal of Business and Accounting, Advances in Investment Analysis and Portfolio Management, and other journals.

June 2016
The opening decade of this century saw significant growth in the global use of International Financial Reporting Standards (IFRS). When the IASB was formed in 2001, only a small handful of countries followed IFRS for their financial reporting information.
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