*3.1. Research Design*

In order to realise the objectives of this paper, a survey research design was chosen given the nature of the population considered for the research as in prior studies (such as Dabbicco and Mattei 2020; Albu et al. 2020; Muraina 2020; Sharairi 2020). It is also likely to be beneficial to accounting standardsetting bodies like the IFRS Foundation, the International Federation of Accountants (IFAC) OHADA, professional accounting associations and public accounting firms in their efforts to promote the worldwide adoption of international standards. Finally, this research would be of importance to academicians as they try to understand the strengths and limitations of the implementation of revised SYSCOHADA and specifically the IFRS in the OHADA zone. Lastly, this study would help educate the stakeholders of listed companies and group companies operating within the OHADA zone.
