Commonly examined attributes of audit quality in international markets include accounting firm size (proxied for by Big … 4 membership) and industry expertise, which is highly correlated with accounting firm size. In this study, we focus on … an important but often overlooked sector of the international audit market: non-Big 4 accounting firms. Specifically, we …

OF GEORGIA) -- Part 6: ACCOUNTING & AUDIT -- Chapter 31: THE PLACEMENT OF THE INTERNAL AUDITING ORGANIZATION: ANALYSIS OF … -- Part 7: Chapter 37: AN INTEGRATED FINANCIAL AND ACCOUNTING APPROACH TO OUTSTANDING DEBT ASSESSMENT FOR LEASE AGREEMENT …

This paper describes the transformation of Japan's accounting standards over the past 2 decades and the driving forces … behind this transformation. It also analyzes the current state of Japan's accounting standards, which are characterized by … the dichotomy of accounting systems inherited from the country’s political, economic and legal institutions. The …