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Lessons Learned from the World Bank’s Accounting and Auditing ROSC Program

Author

Listed:
  • John Hegarty
  • Frédéric Gielen
  • Ana Cristina Hirata Baros

Abstract

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Suggested Citation

  • John Hegarty & Frédéric Gielen & Ana Cristina Hirata Baros, 2004. "Lessons Learned from the World Bank’s Accounting and Auditing ROSC Program," World Bank Publications - Reports 14354, The World Bank Group.
    • Handle: RePEc:wbk:wboper:14354
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    File URL: https://openknowledge.worldbank.org/bitstream/handle/10986/14354/419530WP0Lesso1ned1ROSC1AA01PUBLIC1.pdf?sequence=1
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    Citations

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    Cited by:

    1. Humphrey, Christopher & Loft, Anne & Woods, Margaret, 2009. "The global audit profession and the international financial architecture: Understanding regulatory relationships at a time of financial crisis," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 810-825, August.
    2. S. Susela Devi & R. Helen Samujh, 2015. "The Political Economy of Convergence: The Case of IFRS for SMEs," Australian Accounting Review, CPA Australia, vol. 25(2), pages 124-138, June.
    3. Alon, Anna & Dwyer, Peggy D., 2014. "Early Adoption of IFRS as a Strategic Response to Transnational and Local Influences," The International Journal of Accounting, Elsevier, vol. 49(3), pages 348-370.
    4. Devrimi Kaya & Maximilian Koch, 2015. "Countries' adoption of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) - early empirical evidence," Accounting and Business Research, Taylor & Francis Journals, vol. 45(1), pages 93-120, January.

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