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"Twisting words"? : a study of the construction and reconstruction of reliability in financial reporting standard-setting
Erb, Carsten; Pelger, Christoph - In: Aufsätze zum Financial und Tax Accounting - …, (pp. 33-106). 2016
Persistent link: https://www.econbiz.de/10011738774
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The impact of cultural factors on the implementation of global accounting standards (IFRS) in a developing country
Nurunnabi, Mohammad - In: Advances in accounting : a research annual 31 (2015) 1, pp. 136-149
Persistent link: https://www.econbiz.de/10011344276
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Swedish and Dutch listed companies' compliance with IAS 36 paragraph 134
Hartwig, Fredrik - In: International journal of disclosure and governance 12 (2015) 1, pp. 78-105
Persistent link: https://www.econbiz.de/10011327691
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Determinants of Compliance With Disclosure Requirements of IFRS 4 : Evidence From Quoted Insurance Companies in Nigeria
Awodiran, Muideen Adeseye - 2020
Reporting Standards (IFRS) during the preparation and presentation of their financial reports. However, this is far from what is … with disclosure requirements of International Financial Reporting Standard (IFRS 4 - Insurance contracts) among quoted … to quantify the level of compliance with disclosure requirement of IFRS 4; after applying the checklist to the 2012 …
Persistent link: https://www.econbiz.de/10012850394
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From enforcement to financial reporting controls (FRCs) : a country-level composite indicator
Quagli, Alberto; Lagazio, Corrado; Ramassa, Paola - In: Journal of management & governance 25 (2021) 2, pp. 397-427
Persistent link: https://www.econbiz.de/10012547695
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Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.9 Auditing Standard-setting
World Bank - 2017
The purpose of this report is to gain an understanding of the governance arrangements, procedures, and capacity for setting auditing standards in a jurisdiction, covering: (a) the adoption of International Standards on Auditing (ISA) where applicable, and (b) national auditing standards. The...
Persistent link: https://www.econbiz.de/10012248286
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Compliance with accounting standards by financial institutions : some evidence from Bangladesh
Islam, Majidul; Hossain, Ashrafee Tanvir - In: Research in accounting regulation 29 (2017) 2, pp. 145-151
Persistent link: https://www.econbiz.de/10011811196
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Compliance with IFRs : the case of risk disclosure practices in Egypt
Mokhtar, Ekramy; ElHaridy, Ali; Mandour, Mohamed - In: Arab economic and business journal 13 (2018) 1, pp. 1-14
procedures-oriented accounting education, insufficient role of the profession in monitoring the professional performance of … auditors, lack of adequate continuing education, the focus of the Unified Accounting System on bookkeeping with little …
Persistent link: https://www.econbiz.de/10011956198
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It's coming : M&As under IFRSs
Cheng, Kang; Finney, Sharon G. - In: The journal of corporate accounting & finance 21 (2009/10) 3, pp. 13-18
Persistent link: https://www.econbiz.de/10003961441
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Costly compliance with US GAAP : the private-company dilemma
Henry, Elaine; Holzmann, Oscar J. - In: The journal of corporate accounting & finance 23 (2011/12) 3, pp. 87-91
Persistent link: https://www.econbiz.de/10009513712