文章基本信息

标题：IFRS implementation in Romania. Insights from a professional’s perspective
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作者：Dragos Andrei STOICA ; Florin DOBRE ; Elena NECHITA 等
期刊名称：Proceedings of the International Conference on Business Excellence
电子版ISSN：2558-9652
出版年度：2020
卷号：14
期号：1
页码：256-262
DOI：10.2478/picbe-2020-0024
语种：English
出版社：Sciendo
摘要：The widespread adoption of the International Financial Reporting Standards (IFRS),by many countries around the world,tries to achieve a greater level of transparency in the reporting area. The research analyses the vision of audit professionals,from an emerging economy,of the implementation of the International Financial Reporting Standards. The paper aims to highlight the challenges and benefits of applying the standards from a professional’s perspective. We try to achieve this insight by applying a questionnaire to audit professionals employed in audit firms from the BIG4 group in Romania.
关键词：IFRS;audit;audit professionals;emerging economy