ALBU, Catalin Nicolae; ALBU, Nadia; PALI-PISTA, … - In: Journal of Accounting and Management Information Systems 10 (2011) 1, pp. 43-54
One of the major roles in promoting accounting convergence is played by big accounting firms (Big 4). The objective of this paper is in this context to analyze and question the role of big auditing firms in developing and implementing IFRSs worldwide, in order to better understand the...