THE STRENGTH OF AUDITING AND REPORTING STANDARDS IN RELATION TO FINANCIAL REPORTING QUALITY
The quality of the accounting information is determined by many factors - internal and external to the firm. In this paper we focus on the strength of auditing and reporting standards (SARS), that is considered one of the influencing factors of financial reporting quality. Recently, more and more co...
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| Format: | Article |
| Language: | English |
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Romanian Foundation for Business Intelligence
2018-09-01
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| Series: | SEA: Practical Application of Science |
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| Online Access: |
http://seaopenresearch.eu/Journals/articles/SPAS_17_9.pdf
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