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Taslima Akther and Fengju Xu
This paper empirically emphasizes the existence of the audit expectation gap and its impact on stakeholders? confidence, moderated by the active role of the financial reporting council. As a maiden attempt to portray the relationship, a higher-order mode...
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Ibrahim Elsiddig Ahmed
The study aims to operationalize financial reporting quality in terms of the qualitative characteristics (QCs) as stated by the Accounting and Auditing Organization of Islamic Financial Institutions (AAOIFI) standards, as well as to investigate their ass...
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Pieter Conradie,Derick de Jongh
AbstractThe purpose of this paper is firstly to determine whether the International Integrated Reporting (IR) Framework is sufficiently robust to act as the guide for the IR movement. The secondary purpose is to speculate on the constraints that IR will ...
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Daniel Botez
Statutory audit missions are completed through the drawing up of audit reports. The elements of an audit report are standardized by International Standard on Audit ISA 700 ?Forming an opinion and reporting on financial statements?. In April 2014, Directi...
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