Research questions of the study are developed as follows:
Research question 1: What is the preparedness level of the accounting
professionals and CPA firms regarding IFRS for SMEs?
Research question 2: What is the perception and expectation of accounting
professionals about the accomplishment of IFRS for SMEs implementation process
in Turkey?
Research question 3: What are the perceptions of the accounting professionals
regarding the advantages, disadvantages of and obstacles to the IFRS for SMEs
adoption?
Research question 4: Do the experience and education level of the accounting
professionals affect their preparedness and perception regarding IFRS for SMEs?