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From enforcement to financial reporting controls (FRCs) : a country-level composite indicator
Quagli, Alberto; Lagazio, Corrado; Ramassa, Paola - In: Journal of management & governance 25 (2021) 2, pp. 397-427
Persistent link: https://www.econbiz.de/10012547695
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Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.9 Auditing Standard-setting
World Bank - 2017
The purpose of this report is to gain an understanding of the governance arrangements, procedures, and capacity for setting auditing standards in a jurisdiction, covering: (a) the adoption of International Standards on Auditing (ISA) where applicable, and (b) national auditing standards. The...
Persistent link: https://www.econbiz.de/10012248286
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Laws on enterprise accounting and auditing standards and their enforcement
Zhang, Lei - In: Assessing the extent of China's marketization, (pp. 291-301). 2006
Persistent link: https://www.econbiz.de/10003425385
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Developments in accounting regulation : a synthesis and annotated bibliography of evidence and commentary in the 2012 academic literature
Franzen, Laurel; Meckfessel, Michele; Moehrle, Stephen R.; … - In: Research in accounting regulation 27 (2015) 1, pp. 21-38
Persistent link: https://www.econbiz.de/10011316576
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Transformacja polskiej rachunkowości na tle rozwoju rachunkowości międzynarodowej red. naukowi Halina Buk; Józef Pfaff
Buk, Halina (contributor); Pfaff, Józef (contributor) - 2013
Persistent link: https://www.econbiz.de/10010348594
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Developments in accounting regulation : a synthesis and annotated bibliography of evidence and commentary in the 2013 academic literature
Franzen, Laurel; Meckfessel, Michele; Moehrle, Stephen R.; … - In: Research in accounting regulation 27 (2015) 2, pp. 138-159
Persistent link: https://www.econbiz.de/10011438688
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Barriers to Transferring Accounting and Auditing Research to Standard Setters
Hoang, Kris - 2017
Auditing (accounting) researchers have published over 24,000 (75,000) academic articles (Google Scholar September 2016) using a variety of research methods since 1970. Yet accounting and auditing standard setters and regulators have frequently cited their inability to engage with and utilize...
Persistent link: https://www.econbiz.de/10012961610
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Auditor type and IAS 1 compliance nexus : do size and industry effects matter?
Appiah, Kingsley Opoku; Tetteh, Simon Kofi; Kamil, Rabiatu - In: International journal of accounting and finance 10 (2020) 4, pp. 190-211
Persistent link: https://www.econbiz.de/10012694332
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Report on the Observance of Standards and Codes, Accounting and Auditing : Module A - Accounting and Auditing Standards, A.2 Auditing Standards Analysis
World Bank - 2017
To a great extent, the quality of financial reporting depends on the quality of the Accounting and Auditing standards on which the reporting and auditing requirements are based. The objective of the auditing standards analysis is to compare the national standards used to conduct audits of...
Persistent link: https://www.econbiz.de/10012248295
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Report on the Observance of Standards and Codes, Accounting and Auditing : Module A - Accounting and Auditing Standards, A.1 Financial Reporting Standards Analysis
World Bank - 2017
international benchmark, International Financial Reporting Standards (IFRS), it becomes difficult for foreign investors to … principles - national (GAAP) with IFRS with a view to capturing significant differences (where applicable) in order to provide … suggestions for improving national GAAP and aligning them to the extent possible with IFRS …
Persistent link: https://www.econbiz.de/10012248296