Dolgikh, Tatiana - In: European financial and accounting journal : EFAJ 12 (2017) 2, pp. 73-90
auditor selection and the quality of reporting. For this paper, a special Questionnaire was developed and for each selected …. The study shows that the financial reports quality of the largest Russian companies on a high level. However, many … companies face the problem of RAS and IFRS differences during reports transformation that directly influences its quality …