Speaking One Language with Different Accents: A Review on Adoption of International Accounting and Auditing Standards
The objective of this study is to comprehend different practices of accounting and auditing across countries. Although over 120 countries use similar accounting and auditing standards, resulting from converging towards IFRS and ISA respectively, a difference of accounting and auditing practices stil...
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Format: | Article |
Language: | English |
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Universitas Syiah Kuala
2018-01-01
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Series: | Jurnal Dinamika Akuntansi dan Bisnis |
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Online Access: | http://www.jurnal.unsyiah.ac.id/JDAB/article/view/8084 |