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Accounting standards that appeal to the professional judgment: a threat or an opportunity for the accounting profession
[Un drept contabil care face appel la raţionamentul profesional: o ameninţare sau o oportunitate pentru profesia contabilă?]

Author

Listed:
  • Alain Burlaud

    (LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - CNAM - Conservatoire National des Arts et Métiers [CNAM])

  • Maria Niculescu

    (ESFAM - Ecole Supérieure de la Francophonie pour l'Administration et le Management)

Abstract

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Suggested Citation

  • Alain Burlaud & Maria Niculescu, 2016. "Accounting standards that appeal to the professional judgment: a threat or an opportunity for the accounting profession [Un drept contabil care face appel la raţionamentul profesional: o ameninţare," Post-Print halshs-02145487, HAL.
    • Handle: RePEc:hal:journl:halshs-02145487
    DOI: 10.20869/AUDITF/2016/144/1325
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-02145487
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    File URL: https://shs.hal.science/halshs-02145487/document
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    References listed on IDEAS

    as
    1. Tanja Lakovic & Jayne Fuglister, 2013. "The International Accounting Standards Board’s Progress in Promoting Judgement Through Objectives-Oriented Accounting Standards," International Journal of Business and Social Research, MIR Center for Socio-Economic Research, vol. 3(7), pages 28-42, July.
    2. Tanja Lakovic & Jayne Fuglister, 2013. "The International Accounting Standards Board’s Progress in Promoting Judgement Through Objectives-Oriented Accounting Standards," International Journal of Business and Social Research, LAR Center Press, vol. 3(7), pages 28-42, July.
    3. repec:dau:papers:123456789/5802 is not listed on IDEAS
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    Cited by:

    1. Alain BURLAUD & Maria NICULESCU, 2024. "Expectation Gap: the Story of the Auditor's Necessary and Impossible Mission," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 22(176), pages 695-723, October.

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    1. Alain BURLAUD & Maria NICULESCU, 2016. "Accounting standards that appeal to the professional," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(144), pages 1325-1325.

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