The objective of the IFRS for SMEs is to provide SMEs an attractive accounting alternative according to international standards. The paper analyses the differences compared to the German-GAAP and highlights the consequences for medium-sized entities in Germany.

Previous studies have separately investigated the relationship between the internal auditors' characteristics, the level of external auditors' reliance, and the audit efficiency so it has not fully described how the external auditors make decisions to rely on internal audit work, which has an...

The paper examines whether international regulatory harmonization increases cross-border labor migration. To study this question, we analyze European Union (EU) initiatives that harmonized accounting and auditing standards. Regulatory harmonization should reduce economic mobility barriers,...

This report provides a review of the academic literature relevant to the mandatory adoption of IFRS reporting for member countries of the European Union in 2005 and an empirical analysis of the associated capital-market effects. In the empirical analysis, we focus on the effects on firms' costs...

The objective of the research is to identify differences between two group of firms, fraud and non fraud firms. Fraud is of particular interest here because the implication is massive, the effect to the company, staff and creditors. The research intends to look at any differences with regard to...

The objective of this research is to investigate the fraud firms' characteristics in two ways; 3 years prior and after, the fraud occurrences. The characteristics comprise of the firms' audit committee size, audit committee independence, board's size, independent directors, block holders, cash...

The purpose of this paper is to draw attention to some issues that may be militating against the successful adoption of IFRS especially from the perspective of emerging markets or economies. Extensive theoretical and empirical review of literature was undertaken in this regard. Issues identified...

Investors and other users of financial statements seek for the information that is less likely to be affected by possibilities of financial number games. Accounts manipulations have become an issue of critical importance in today's capital markets and have been subject of many researches in...

This paper examines the extent to which the audit and corporate governance characteristics of UK private companies are associated with defective accounting information. Despite the economic importance of private firms, relatively little is known about their financial reporting and governance...

This study examines the international requirements of audit quality assurance and focuses on the challenges faced by the newest economy in the region, Kosovo, in implementation of same. This study focuses on the monitoring of compliance by business organizations in Kosovo with the International...