first two years of the new century resulted in a new structure for the oversight of public accounting firms. The Public … Company Accounting Oversight Board (PCAOB) was established with the passage of the Sarbanes-Oxley Act of 2002. This Board was … given the authority to inspect all public accounting firms who provide audits to publicly-owned companies reporting to the …

approached within a jurisdiction. In principle, the specific the right of taxation of each state depends mostly on the tax system … taxation of multinational companies, one of the most difficult problems encountered consists in establishing, for tax purposes …

Trying to credibly describe the Romanian relationship between accounting and taxation, we applied the method proposed … identity (case II), through the various cases of influence on accounting aver taxation or vice-versa. Despite the short period … considered (20 years), our results confirm a de jure disconnection between Romanian financial accounting and tax accounting, as …

political connections affect accounting and market performance. Using a sample of listed Tunisian firms between 2006 and 2010 … seem to help firms getting access to key resources which improve their accounting and market performance without …

Analysis of the simplified form of accounting with taking into consideration of the latest changes of the legal rules … is presented and the peculiarities of the technology of accounting process in connection with putting into operation of … of using of the simplified accounting form. During the last twenty years changes in the approaches to setting up of the …