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The effect of the strength of auditing and reporting standards on infrastructure quality in Africa : do ethical behaviour of firms and judicial independence matter?
Khelil, Imen; Guidara, Achraf; Khlif, Hichem - In: Journal of financial management of property and construction 28 (2023) 1, pp. 145-160
Persistent link: https://www.econbiz.de/10014326378
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Do auditing and reporting standards affect firms' ethical behaviours? The moderating role of national culture
Karaibrahimoglu, Yasemin Zengin; Guneri Cangarli, Burcu - In: Journal of business ethics : JOBE 139 (2016) 1, pp. 55-75
Persistent link: https://www.econbiz.de/10011609414
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The effects of International Financial Reporting Standards, auditing and legal enforcement on tax evasion : evidence from 37 African countries
Kurauone, Ophias; Kong, Yusheng; Sun, Huaping; … - In: Global finance journal 49 (2021), pp. 1-21
Persistent link: https://www.econbiz.de/10012887211
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International auditing standards
Stamp, Edward; Moonitz, Maurice - 1978
Persistent link: https://www.econbiz.de/10000559663
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Laws on enterprise accounting and auditing standards and their enforcement
Zhang, Lei - In: Assessing the extent of China's marketization, (pp. 291-301). 2006
Persistent link: https://www.econbiz.de/10003425385
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Regulatory networks for accounting and auditing standards : a social network analysis of Canadian and international standard-setting
Richardson, Alan J. - In: Accounting, organizations and society : an … 34 (2009) 5, pp. 571-588
Persistent link: https://www.econbiz.de/10003857365
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Auditing and reporting in Europe : an analysis using country-level data
Boolaky, Pran Krishansing - In: Managerial auditing journal 27 (2012) 1, pp. 41-65
Persistent link: https://www.econbiz.de/10009486612
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Consequences of Big Data and formalization on accounting and auditing standards
Krahel, John Peter; Titera, William R. - In: Accounting horizons : a quarterly publication of the … 29 (2015) 2, pp. 409-422
Persistent link: https://www.econbiz.de/10011304148
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Principles-based vs. rules-based accounting standards : the effects of auditee proposed accounting treatment and regulatory enforcement on auditor judgments and confidence
Braun, Gary P.; Haynes, Christine M.; Lewis, Tom D.; … - In: Research in accounting regulation 27 (2015) 1, pp. 45-50
Persistent link: https://www.econbiz.de/10011316573
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Determinants of the strength of auditing and reporting standards : a cross-country study
Boolaky, Pran Krishansing; Krishnamurti, Chandrasekhar; … - In: Australasian accounting business and finance journal : AABF 7 (2013) 4, pp. 17-36
Persistent link: https://www.econbiz.de/10010248446