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Some Observations on Research on the Benefits to Nations of Adopting IFRS

Brown, Philip - In: The Japanese Accounting Review 3 (2013) December, pp. 1-19

Financial Reporting Standards (IFRS); to highlight some of the more challenging aspects of this research; and to identify … for switching from domestic accounting standards to IFRS? What benefits have been reported following the change to IFRS …? What else will help to maximise any benefits from adopting IFRS? And how can we researchers do a better job when assessing …

Persistent link: https://www.econbiz.de/10010900681

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

As of January 1, 2011, most of the world financial market economies are using International Reporting Standards (IFRS … but adoption of IFRS has support of many accounting firms and professional organizations and is under consideration by the … statements and selected financial ratios. Students take GAAP financial statements and prepare an IFRS based balance sheet and …

Persistent link: https://www.econbiz.de/10011205562

CHALLENGES OF FINANCIAL AUDIT - THE IMPACT OF INTRODUCING UNIQUE REGULATION OF FINANCIAL MARKETS IN ROMANIA

Pepi, Mitica; Nicolae, Traian Cristin - In: Annals of Faculty of Economics 1 (2013) 1, pp. 1334-1344

The theme of our research is related to the new type of relationship between financial audits (statutory) and unique regulation of financial markets in Romania.The Romanian authorities have decided as from 2013 regulation of financial markets, capital market, insurance market and private...

Persistent link: https://www.econbiz.de/10010685582

QUALITATIVE FACTORS OF MATERIALITY - A REVIEW OF EMPIRICAL RESEARCH

Popa, Emil Irimie; Span, Ancuta Georgeta; Fulop, Timea … - In: Annales Universitatis Apulensis Series Oeconomica 1 (2010) 12, pp. 27-27

Determination of materiality is a crucial step in an audit mission because it affects theentire audit process. The incorrect application of materiality can have serious negativerepercussions on both the audited entity and the auditor (Enron-Anderson). Researches conductedover time revealed the...

Persistent link: https://www.econbiz.de/10008775986

The Accounting Profession – Guilty or Victim During the Current Crisis

Neluta, Mitea - In: Ovidius University Annals, Economic Sciences Series X (2010) 2, pp. 482-487

Day by day, the current crisis has been showing its devastating effects on the global economy. It is very urgent to change the vision of the accounting profession in order to counteract these effects. Nevertheless, it is also imperative to build new strategies in concordance with the actual...

Persistent link: https://www.econbiz.de/10010631861

Unity and Uniqueness in the Accounting Profession

Neluta, Mitea; Costica, Vlad - In: Ovidius University Annals, Economic Sciences Series X (2010) 2, pp. 488-493

Finding itself at a crossroads, the accounting profession is facing today new challenges both at a national and international level, with deep implications whose dimensions are exacerbated by the economic and financial crisis. From a purely practical activity, accounting became a scientific...

Persistent link: https://www.econbiz.de/10010632154

Corporate Responsibility and Control Risk

Maria, Grosu - In: Ovidius University Annals, Economic Sciences Series XI (2011) 1, pp. 878-883

Control risk (CR) refers to the likelihood that material misstatement of the financial statements can not be prevented or detected and corrected by the entity's internal control. This risk is assessed by the auditor after obtaining an understanding of the entity's control environment risk...

Persistent link: https://www.econbiz.de/10010632350

Civil responsibility in audit. an objective necessity of economic reality

PASCU, Ana-Maria; ISTRATE, Alina-Mariana - In: Anale. Seria Stiinte Economice. Timisoara XVIII (2012) May, pp. 643-648

Nowadays, we can feel ever more the need for the auditors to take on responsibility in order to express a motivated opinion on the clear and complete true and fair view, of the financial position of the patrimony of the financial situation and of the results obtained by the audited entity....

Persistent link: https://www.econbiz.de/10010641609

Earnings Management, Audit Quality and Legal Environment: An International Comparison

Memis, Mehmet Ünsal; Cetenak, Emin Hüseyin - In: International Journal of Economics and Financial Issues 2 (2012) 4, pp. 460-469

This paper investigates the relationship between earnings management-audit quality and earnings management-legal system quality by using 1507 firms’ observations from listed companies in private firms across different 8 emerging countries. Consistent with previous research, differentiation...

Persistent link: https://www.econbiz.de/10009395612

SME’s Views on the Adoption and Application of “IFRS for SMEs” in Turkey

Asuman Atik, Ph.D. - In: European Research Studies Journal XIII (2010) 4, pp. 19-32

Turkey is one of the countries that have debates on the necessary arrangements and preparations before the adoption of “International Financial Reporting Standard for Small and Mid-sized Entities” which was issued in July 2009 by International Accounting Standards Board. In the adoption...

Persistent link: https://www.econbiz.de/10010663677

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