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...

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Hlavní autor: Andra Maria ACHIM (NAȘCA)
Médium: Artigo
Jazyk:Inglês
Vydáno: Romanian Foundation for Business Intelligence 2018-09-01
Edice:SEA: Practical Application of Science
Témata:
Financial reporting
Auditing and reporting standards
Accounting quality
On-line přístup: http://seaopenresearch.eu/Journals/articles/SPAS_17_9.pdf
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