The Power and the Glory of Big 4: A Research Note on Independence and Competence in the Context of IFRS Implementation
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- Anisoara Apetri & Camelia Mihalciuc & Oana Iuliana Mihai, 2015. "The Legal Framework For The Implementation Of Ifrs And Their Implications In The Banking System From Romania," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 279-288.
- Raluca Gina Guse & Alina Almasan & Cristina Circa & Madalina Dumitru, 2016. "The Role of the Stakeholders in the Institutionalization of the CSR Reporting In Romania," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, pages 304-340.
- Alon, Anna & Dwyer, Peggy D., 2016. "SEC's acceptance of IFRS-based financial reporting: An examination based in institutional theory," Accounting, Organizations and Society, Elsevier, vol. 48(C), pages 1-16.
More about this item
KeywordsBig 4; IFRS; independence; competence;
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
- G3 - Financial Economics - - Corporate Finance and Governance
- K2 - Law and Economics - - Regulation and Business Law
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