Djoudi, I. and Gasmi, S. (2021) “Impact Assessment of the Convergence of IFRS and US. GAAP on the Quality of Financial Reporting- A Comparative Study”, Journal of Research in Finance and Accounting, 6(01), pp. 654–672. Available at: https://journals.univ-msila.dz/index.php/jorfa/article/view/7560 (Accessed: 26 February 2026).