This research paper evaluates the impact of level three valuations in accordance with FAS 157 and its impact on investors, auditors’ work, and valuation. The objective of this research is to demonstrate that the fair value measurements should not be suspended. The standards provide for...

This study examines the international requirements of audit quality assurance and focuses on the challenges faced by the newest economy in the region, Kosovo, in implementation of same. This study focuses on the monitoring of compliance by business organizations in Kosovo with the International...

The aim of this paper is to determine the effects of stock prices following the announcement of audited financial reports of Slovenian and Croatian public interest entities. Our research is to study the importance of variables and their significance regarding the audit in explaining the...

The paper examines the effect of level three valuations and FAS 157 implications on investors, auditors’ work, valuation disclosures and gives recommendations for improvements based on best practices. The aim of this research is to demonstrate that the fair value measurements should not be...