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THE STRENGTH OF AUDITING AND REPORTING STANDARDS IN RELATION TO FINANCIAL REPORTING QUALITY

The quality of the accounting information is determined by many factors - internal and external to the firm. In this paper we focus on the strength of auditing and reporting standards (SARS), that is considered one of the influencing factors of financial reporting quality. Recently, more and more co...

詳細記述

保存先:
書誌詳細
第一著者: Andra Maria ACHIM (NAȘCA)
フォーマット: Artigo
言語:Inglês
出版事項: Romanian Foundation for Business Intelligence 2018-09-01
シリーズ:SEA: Practical Application of Science
主題:
オンライン・アクセス: http://seaopenresearch.eu/Journals/articles/SPAS_17_9.pdf
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