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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
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Perceptions of accounting quality in the new IFRS framework : an empirical study
Himanshu; Jatinder P. Singh - In: International journal of business excellence : IJBEX 26 (2022) 3, pp. 342-369
Persistent link: https://www.econbiz.de/10013198291
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"Big 4" influence on audit market
Tache, Marta - In: Central European economic journal 7 (2020) 54, pp. 143-156
International Financial Reporting Standards (IFRS) became mandatory on the audit market. Thus, after thorough research of the … specialised studies, the impact of the financial reporting based on IFRS is analysed, while considering that Big 4 companies have …
Persistent link: https://www.econbiz.de/10012435390
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The determinants and consequences of Big 4 lobbying positions on proposed financial accounting standards
Monsen, Brian R. - In: The accounting review : a publication of the American … 97 (2022) 3, pp. 309-341
Persistent link: https://www.econbiz.de/10013332651
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Rechnungslegung in Molwanien : Bericht über ein unbekanntes Land mit einer perfekten Rechnungslegungspraxis
Hakelmacher, Sebastian - In: WPg : Kompetenz schafft Vertrauen 59 (2006) 4, pp. 165-173
Persistent link: https://www.econbiz.de/10003285302
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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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Law, corporate governance, and accounting : European perspectives
Krivogorsky, Victoria (contributor) - 2011
Persistent link: https://www.econbiz.de/10009154120
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Principles-based vs. rules-based accounting standards : the effects of auditee proposed accounting treatment and regulatory enforcement on auditor judgments and confidence
Braun, Gary P.; Haynes, Christine M.; Lewis, Tom D.; … - In: Research in accounting regulation 27 (2015) 1, pp. 45-50
Persistent link: https://www.econbiz.de/10011316573
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Financial statement disaggregation decisions and auditors' tolerance for misstatement
Libby, Robert; Brown, Timothy J. - In: The accounting review : a publication of the American … 88 (2013) 2, pp. 641-665
Persistent link: https://www.econbiz.de/10009732822
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An examination of the perceptions of auditors and chief financial officers regarding principles versus rules based accounting standards
McEnroe, John E.; Sullivan, Mark - In: Research in accounting regulation 25 (2013) 2, pp. 196-207
Persistent link: https://www.econbiz.de/10010232429