Discussion of Findings and Adoption Model Discussion of empirical findings Supporting the findings of AlaOmari (2010) in the Jordanian context and Irvine (2008) in the Emirati context, the findings of the current study have credited coercive pressures as the main reason for IFRS adoption in Jordan. Foreign governments, the capital market, foreign investors and aid agencies are the most prominent external pressures, and demand a homogeneous response. In line with Dillard et al. (2004), political and economic forces were identified by participants as significant elements influencing adoption. Internal political forces, on the other hand, were at times less supportive, and participants reflected on the different contexts of IFRS development and IFRS implementation, and the lack of cultural acknowledgement in this general, international regulation. This difference is referred to in this study as the adoption paradox, that is, factors that can be either supportive or obstructive to IFRS adoption at the country level. Furthermore, they also confirmed that the accounting profession features as a normative pressure, although here differences were also illustrated between large firms that were very supportive of IFRS adoption and smaller firms that were not supportive but did not have sufficient influence to alter the decisionimaking process (AlaOmari 2010: Irvine 2008). The connection to the global accounting profession and international economic community was considered one of the significant benefits, supportive of Cheung and Lau (2016), as well as the creation of a platform for foreign direct investment, which is still a very important element of the Jordanian economy (Hutaibat et al. 2011). Adopting a wellideveloped set of rules is not only cheaper than developing your own rules but also provides you with external legitimacy, as suggested by new institutional sociology (Moll et al. 2006). The cost factor was also raised as an issue, which suggests that adopting an existing system is cheaper, as it is an already existent solution (Hutaibat et al. 2011). The major disadvantage that participants associated with adopting IFRS is the lack of consideration for cultural and local differences, which may be to the detriment of the profession and accounting practice (Atmeh 2016). The heterogeneous response at the corporate level has been well documented by prior studies (Hutaibat et al. 2011: Saaydah 2012), and incorporating this stage of adoption, or implementation, reflects Irvine's call (2008) to investigate the implementation of IFRS at the corporate level. Participants identified that disclosure levels vary according to top management and type of industry, while prior literature has also investigated the relationship with age, size, performance levels and proximity to headquarters, amongst other factors (Doshi et al. 2013; Hutaibat et al. 2011). From a theoretical perspective, studies that determine disclosure variation do so based on different theoretical perspectives (von AlbertirAlhtaybat et al. 2012). Corporate characteristics are most commonly reflected in a contingency theory context (Althaybat 2014) but institutional theory has also been used to explain heterogeneous responses to mandatory disclosure requirements on the basis of different organisational factors, although it is commonly used to explain homogeneous responses (Doshi et al. 2013). Importantly, the factors that participants identified are not exhaustive, as factors identified by prior literature may not have been addressed by participants, which will be discussed in context of the resulting model. This model incorporates the empirical findings of the current study as well as the theoretical concepts and empirical findings of previous studies, in order to provide a model of IFRS adoption in an emerging economy context. The model illustrates the adoption paradox, and the stages of adoption and disclosure at country and corporation levels. Furthermore, it incorporates the implementation and setup elements at country and corporate levels. It also documents the experiences of the participants regarding IFRS adoption. IFRS adoption model The current section presents the adoption model (see Figure 2), its various components and how they are related to each other. From a theoretical viewpoint, an emerging market adopts a sophisticated set of accounting standards, IFRS, to manage contingent factors (Althaybat 2014). Contingencies are identified as environmental uncertainty, international agreement intensity, and factors such as country legal structure, strategic orientation, project champion and top government support. A further element of IFRS adoption in emerging economies is explained by institutional theory, as it outlines how the social and institutional dimensions of emerging economies affect the extent of IFRS adoption. In particular, isomorphic pressures, coercive, normative and mimetic, explain the reasons for and against adoption, as regulation, professional recommendations and copying other successful adoption projects are strong forces