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Essays on enforcement of accounting standards, audit quality, and lobbying

Worret, Daniel - 2014

Persistent link: https://www.econbiz.de/10010519331

A comparison of between-country measures of legal setting and enforcement of accounting standards

Preiato, John; Brown, Philip; Tarca, Ann - In: Journal of business finance & accounting : JBFA 42 (2015) 1/2, pp. 1-50

Persistent link: https://www.econbiz.de/10011525557

Zur Entwicklung und zum Stand des Enforcements in der Europäischen Union

Berger, Axel - In: Betriebswirtschaftliche Forschung und Praxis : BFuP 61 (2009) 6, pp. 599-620

Persistent link: https://www.econbiz.de/10003911737

Analysis of Institutional Investors’ Reaction to the Issuance of SEC's Comment Letters to European IFRS Registrants Versus US GAAP Registrants

Gietzmann, Miles B. - 2013

by US firms or the application of IFRS by European firms registered with the SEC. We investigate whether institutional …. Next, while noting that the number of Letters questioning application of IFRS are smaller in number relative to those … standards. We show that there is a higher probability of the SEC questioning the application of IFRS as compared to US GAAP …

Persistent link: https://www.econbiz.de/10013086477