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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...

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Auteur principal: Andra Maria ACHIM (NAȘCA)
Format: Artigo
Langue:Inglês
Publié: Romanian Foundation for Business Intelligence 2018-09-01
Collection:SEA: Practical Application of Science
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Accès en ligne: http://seaopenresearch.eu/Journals/articles/SPAS_17_9.pdf
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