Recent corporate failure has challenged the credibility of the accounting profession, leading many stakeholders to question the usefulness of financial reports for decision-making. This paper examines fluctuations in the accounting profession’s authoritative influence over accounting standard...

In the process of economic development, the government of Georgia attaches special importance to the development of micro, small and medium entrepreneurship and aims to improve the entrepreneurial environment. Support for the development of entrepreneurship is one of the priorities of the...