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This paper examines the role and function of the Public Company Accounting Oversight Board (PCAOB) noting whether or not it is a constitutional entity as well as how it's over zealous regulations cause the creation of Auditing Standard No. 5 (AS 5) an Audit Internal Control over Financial...
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companies in Turkey. Based on a sample of 168 companies we investigate the extent to which companies comply with IFRS disclosure …
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The objective of this paper is to examine various determinants of compliance with IASs using a significantly larger and more random representative sample of 281 Egyptian listed annual reports. The analysis is extensive, including the use of relative total and partial indices. The multivariate...
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