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Timeliness of Financial Reporting in Emerging Capital Markets: Evidence from Turkey
TÜREL, Asli Gunduzay - In: European Financial and Accounting Journal 2010 (2010) 3, pp. 113-133
Timely financial reporting is an essential ingredient for a well-functioning capital market. The objectives of this study are two-fold. First, to measure the extend of timeliness in a developing country, Turkey. Second, to establish the impact of both company specific and audit related factors...
Persistent link: https://www.econbiz.de/10011195379
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Perceptions of professionals interested in accounting and auditing about acceptance and adaptation of global financial reporting standards
Bozkurt, Orhan; İslamoğlu, Mehmet; Öz, Yaşar - In: Journal of Economics, Finance and Administrative Science 18 (2013) 34, pp. 16-23
, and the publication of standards related to the profession of accounting & auditing has been to put into practice a … accept U.S. Generally Accepted Accounting Principles (US GAAP) as reference. Today, great majority of the world takes IFRS as … professionals interested in accounting and auditing about application and development of international financial reporting standards …
Persistent link: https://www.econbiz.de/10010991566
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A review of accounting research in the Asia Pacific region
Benson, Karen; Clarkson, Peter M; Smith, Tom; Tutticci, … - In: Australian Journal of Management 40 (2015) 1, pp. 36-88
In this paper, we review scholarly accounting research published within the Asia Pacific Region by analysing nine of … the main accounting journals within the region along five dimensions. The nine journals we focus on are: Accounting …, Auditing and Accountability Journal; Australian Accounting Review; Abacus; Accounting and Finance; Australian Journal of …
Persistent link: https://www.econbiz.de/10011166212
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Analiza e pasqyrave financiare: Përdoruesit e treguesve financiarë
Govori, Fadil - Volkswirtschaftliche Fakultät, … - 2011
Understanding and the interpretation of financial statements is an important factor for economic entities, for making the right decisions. Nowadays, more and more is noticed the general tendency of the harmonization of the Directive IV of the European Committee with International Financial...
Persistent link: https://www.econbiz.de/10011115476
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Performing Internal Control by Taking into Consideration the International Economic Crisis
Cosmina, Petre Mihaela - In: Ovidius University Annals, Economic Sciences Series X (2010) 2, pp. 629-632
Taking into consideration the international economic crisis, the control is focused on main areas of social requirements, on economical and financial issues, passing from the general concern stage, the one of economic programs, to the assurance stage for the resource. Internal control is a...
Persistent link: https://www.econbiz.de/10010632736
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Finishing the Financial Audit Mission
Niculina, Stãnescu - In: Ovidius University Annals, Economic Sciences Series XII (2012) 1, pp. 1697-1699
The purpose of the financial audit is to ensure the credibility of the financial statements presented to the shareholders, investors, send to the financial institutions and to the public but also to contribute to the good operating of the company. Users needs for financial audit, review the...
Persistent link: https://www.econbiz.de/10010632272
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Resolving Ethical Dilemmas in Financial Audit
Eugeniu, Professor PhD Turlea; Mihaela, PhD Student Mocanu - In: Ovidius University Annals, Economic Sciences Series X (2010) 1, pp. 1871-1876
Resolving ethical dilemmas is a difficult endeavor in any field and financial auditing makes no exception. Ethical dilemmas are complex situations which derive from a conflict and in which a decision among several alternatives is needed. Ethical dilemmas are common in the work of the financial...
Persistent link: https://www.econbiz.de/10008854867
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Sourcing of Internal Auditing: An Empirical Study
Spekle, R.F.; van Elten, H.J.; Kruis, A.M. - Erasmus Research Institute of Management (ERIM), … - 2005
In recent years, the scope of internal auditing has broadened considerably, increasing the importance of internal auditing as part of the organization’s management control structure. This expanding role has changed the demands being put on internal auditors. Their new role requires different...
Persistent link: https://www.econbiz.de/10010731554
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Impact of IFRS transition on audit and non-audit fees: evidence from small and medium-sized listed companies in Finland.
Vieru, Markku; Schadewitz, Hannu - Volkswirtschaftliche Fakultät, … - 2010
This study focuses on fees paid to auditors during a major accounting change associated with extra audit risk and work …. Specifically, we analyse how a major accounting change from local GAAP to IFRS (International Financial Reporting Standards … are associated with audit fees. However, there is lack of specific knowledge on how a major accounting change affects …
Persistent link: https://www.econbiz.de/10011108425
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GAAP VS. IFRS TREATMENT OF LEASES AND THE IMPACT ON FINANCIAL RATIOS
Harris, Peter; Stahlin, William; Arnold, Liz Washington; … - In: Review of Business and Finance Studies 4 (2013) 2, pp. 97-106
, Canada, Australia and New Zealand. In the United States, US Generally Accepted Accounting Principles (GAAP) is still required … but adoption of IFRS has support of many accounting firms and professional organizations and is under consideration by the … case study is suitable for use at both the undergraduate and graduate levels. It may be used in an Intermediate Accounting …
Persistent link: https://www.econbiz.de/10011205562