This paper presents a study of the implementation process for International Financial Reporting Standards (IFRS) in Turkey. The study analyzes the application of IFRS in Turkish publicly traded companies which have been preparing their financial statements under IFRS since 2005, and highlights...

The purpose of this paper is to investigate the extent to which accounting internships contribute to forming and developing students’ competencies, practical abilities, professional and ethical values and to a more informed understanding of the accounting profession. We focus on the internship...

Objectives: This research explores how an independent financial reporting monitoring and review body functions as a mechanism of accountability. Prior Work: The paper extends on a critical body of accounting research which draws on institutional theory to explain the functioning of financial...

The article aims to show the main current directions in terms of environmental liabilities assessment and accounting. Much has been done in the last couple of decades to address the environmental issues. Still, there is much arguing if the standards are developing as fast as the humans'...