transitioned into principles-based International Financial Reporting Standards (IFRS) adopted in China. In particular, I examine … whether principles-based standards are associated with less real earnings management, less comparability, a higher variance of … higher value relevance of accounting amounts than rules-based standards. The latter accounting regime fosters more check box …

writer who adds their own impartial comments and places the articles in context. Findings By utilizing business groups …, enterprises can more easily be established and legitimized, with a transfer of business knowledge and strategies to help appeal to …

business compliance and the qualitative risk associated to each transaction execution while it is running, enabling an … represent organizational transactions, which can be applicable to any type of transaction in any business area in order to audit …

address compliance with the new internal control reporting requirements. Although the primary focus of the COSO report is …