workflows in an annual audit. He weighs the key issues of conversion by comparing them with the 4th EU Directive for accounting …In the process of converting to IFRS, a number of practical questions arise concerning the structures of the accounting … comparing them with the 4th EU Directive for accounting within the EU. The aim is to visualise the workflows as the basis for …

international setting. Financial development is likely to heighten the monitoring and scrutiny of accounting numbers because of … that managers tend to apply real earnings management, instead of accrual-based earnings management, under strict accounting …