Please, have a look at the following links. Hopefully, you find the attached PhD thesis helpful

http://eprints.port.ac.uk/15940/

http://eprints.qut.edu.au/86761/1/Huu%20Cuong_Nguyen_Thesis.pdf

In addition, you can go through the following links

http://www.kpmg.com/CN/en/IssuesAndInsights/ArticlesPublications/Documents/IFRS-compared-to-US-GAAP-An-overview-O-201411.pdf

https://www.pwc.com/us/en/issues/ifrs-reporting/publications/assets/ifrs-and-us-gaap-similarities-and-differences-2014.pdf

https://www2.deloitte.com/content/dam/Deloitte/in/Documents/audit/in-audit-indian-gaap-ifrs-and-indas-a-comparison-noexp.pdf

Dear Nabila Nisha 

Greetings,

Please find the attached file , paper for harmonization of accounting practices? very related for your topic ,may be good for you ,

Best Regards,

Warm Greetings

Please find the attached file, I think this paper is useful for you

Hello Nabila,

Here some work, if you are able to read it in portuguese language:

http://www.decomputis.org/  and http://www.decomputis.org/

http://www.decomputis.org/

Please find enclose the following links which may hopefully be useful for your enquiry.

www.emeraldinsight.com/1321-7348.htm

www.emeraldinsight.com/0114-0582.htm

www.sciencedirect.com 

Goodluck.

I hope this helpful for you:

The Impact of Regulatory Enforcement on Harmonization of Accounting Practices: Evidence from China

http://booksc.org/book/20334656