examines the user research implications of the article "Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence" by Ahmed, Neel, and Wang (2013) in relation to accounting theory . (1) the concepts you are referring to and how the concepts are related to the research paper indicated above; (2) what specific evidence the authors produce in the paper, (3) the conclusions the authors draw for the concepts you discuss, and (4) whether the conclusions are supported by the evidence