The Audit Risk Assessment of European Small- and Mid-Size Enterprises
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- Maria Madalina Buculescu (Costica) & Bogdan Nicolae Velicescu, 2014. "An Analysis of the Convergence Level of Tangible Assets (PPE) According to Romanian National Accounting Regulation and IFRS for Smes," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(4), pages 774-799, December.
- Susana Escaloni & Mercedes Mareque, 2021. "Audit Report Lag. Differential Analysis between Spanish SMEs and Non-SMEs," Sustainability, MDPI, vol. 13(22), pages 1-21, November.
- David Castillo-Merino & Josep Garcia-Blandon & Monica Martinez-Blasco, 2020. "Auditor Independence, Current and Future NAS Fees and Audit Quality: Were European Regulators Right?," European Accounting Review, Taylor & Francis Journals, vol. 29(2), pages 233-262, March.
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Keywords
risk assessment; audit reports; audit opinion; auditor change; SMEs CEECs;All these keywords.
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