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...

وصف كامل

محفوظ في:
التفاصيل البيبلوغرافية
المؤلف الرئيسي: Andra Maria ACHIM (NAȘCA)
التنسيق: Artigo
اللغة:Inglês
منشور في: Romanian Foundation for Business Intelligence 2018-09-01
سلاسل:SEA: Practical Application of Science
الموضوعات:
Financial reporting
Auditing and reporting standards
Accounting quality
الوصول للمادة أونلاين: http://seaopenresearch.eu/Journals/articles/SPAS_17_9.pdf
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