The Impact of IFRS on Audit Quality in Romania
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References listed on IDEAS
- Dimitropoulos, Panagiotis E. & Asteriou, Dimitrios & Kousenidis, Dimitrios & Leventis, Stergios, 2013. "The impact of IFRS on accounting quality: Evidence from Greece," Advances in accounting, Elsevier, vol. 29(1), pages 108-123.
- Pierre Astolfi, 2021. "Did the International Financial Reporting Standards Increase the Audit Expectation Gap? An Exploratory Study," Accounting in Europe, Taylor & Francis Journals, vol. 18(2), pages 166-195, May.
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More about this item
Keywords
audit quality; IFRS; harmonization; audit engagement;All these keywords.
JEL classification:
- M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
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