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Do Lithuanian Higher Education Accounting Programs Reflect Accounting Harmonization in the EU?

Legenzova, Renata - 2016

adoption of high quality accounting standards for listed companies, public sector organizations as well as small and medium …

Persistent link: https://www.econbiz.de/10012992739

Does the auditor have a direct influence on the financial statement quality?

Dolgikh, Tatiana - In: European Financial and Accounting Journal 12 (2017) 2, pp. 73-90

auditor selection and the quality of reporting. For this paper, a special Questionnaire was developed and for each selected …. The study shows that the financial reports quality of the largest Russian companies on a high level. However, many … companies face the problem of RAS and IFRS differences during reports transformation that directly influences its quality …

Persistent link: https://www.econbiz.de/10011937473

Assessment of the accounting regulations in the Republic of Serbia : application of cluster analysis

Milutinović, Sunčica; Grljević, Olivera; … - In: Ekonomske teme 58 (2020) 4, pp. 545-571

point to the prevailing negative attitude towards the legal accounting regulations quality, and differences in the habits …

Persistent link: https://www.econbiz.de/10012522884

Does the auditor have a direct influence on the financial statement quality?

Dolgikh, Tatiana - In: European financial and accounting journal : EFAJ 12 (2017) 2, pp. 73-90

Persistent link: https://www.econbiz.de/10011707155

Progress Despite Uncertainty : Results of the AAA/KPMG Survey on Implementation of IFRS into U.S. Accounting Curricula

Beckman, Judy K. - 2017

This paper reports on the results of an AAA-wide survey on the state of faculty perceptions about, and actions toward, integrating IFRS into U.S. accounting curricula in a period of perceived reduction in regulatory momentum. In 2014, responses were received from 349 members representing all AAA...

Persistent link: https://www.econbiz.de/10012945011