This special issue of the journal of Accounting and Management Information Systems groups recent research into … reporting by Small and Medium-sized Entities (SMEs) in four countries of Central and Eastern Europe (CEE), namely Poland …

acquis communautaire for the field of the accounting of the corporations: The Fourth Guideline of the Counsel (78/660/EEC …

question, we analyze European Union (EU) initiatives that harmonized accounting and auditing standards. Regulatory … harmonization should reduce economic mobility barriers, essentially making it easier for accounting professionals to move across … countries. Our research design compares the cross-border migration of accounting professionals relative to tightly-matched other …

Several factors affect the quality of accounting information, such as characteristics of the firm, practices and …, among others. Among these factors, it is noteworthy the influence of the accounting standards about the quality of the … accounting standards to IFRS was promoted just after the approval of the Law nº 11.638/07, therefore, after that, the Comitê de …