Moreover, the conclusion that can be drawn from this study is that the enforcement of IASs through the Libyan Accountants and Auditors Association (LAAA), local auditors and the Libyan Stock Market has not achieved its purpose.
Moreover, the conclusion that can be drawn from this study is thatthe enforcement of IASs through the Libyan Accountants and Auditors Association (LAAA), localauditors and the Libyan Stock Market has not achieved its purpose.