Perception of Accounting and Auditing Standards by Users in Context of Formation of Institutional Openness in Regulation
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References listed on IDEAS
- Peter Wysocki, 2011. "New institutional accounting and IFRS," Accounting and Business Research, Taylor & Francis Journals, vol. 41(3), pages 309-328, August.
- Pran Krishansing Boolaky & Barry J. Cooper, 2015. "Comparing the Strength of Auditing and Reporting Standards and Investigating their Predictors in Europe and Asia," Australian Accounting Review, CPA Australia, vol. 25(3), pages 292-308, September.
- Sadok El Ghoul & Omrane Guedhami & Jeffrey A. Pittman & Sorin Rizeanu, 2016. "Cross†Country Evidence on the Importance of Auditor Choice to Corporate Debt Maturity," Contemporary Accounting Research, John Wiley & Sons, vol. 33(2), pages 718-751, June.
- Christian Leuz, 2010. "Different approaches to corporate reporting regulation: How jurisdictions differ and why," Accounting and Business Research, Taylor & Francis Journals, vol. 40(3), pages 229-256.
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Cited by:
- Oleh Pasko, 2018. "Theories of Regulation in the Context of Modern Practice of Accounting Regulation," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 37-46, June.
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More about this item
Keywords
accounting and auditing standards; IFRS; ISA; institutional accounting theory; accounting regulation; institutional openness;All these keywords.
JEL classification:
- H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
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