"Harmonization" - Selaus asiasanan mukaanArtikkelit
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An analysis of comment letters on a new, stand-alone standard for audits of less complex entities’ financial statements
(Emerald, 31.05.2023)
articlePurpose The objective of this paper is to extend the debate on audit quality in the less complex entity (LCE) context by analyzing comment letters submitted to the International Auditing and Assurance Standards Board ... -
An examination of comment letters on suggested Part 10 : audits of groups' financial statements in the proposed ISA for less complex entities
(Emerald, 07.11.2023)
articlePurpose The purpose of this paper is to investigate the comment letters (CLs) in the standard-setting process of audits of less complex entities (LCEs). The objective is to gain insight into the overall picture of the CLs ... -
Insights into neo-institutional theory in accounting and auditing regulation research
(Emerald, 21.02.2022)
articlePurpose Neo-institutional theory (NIT) has strengthened its position as one of the theories and frameworks used to investigate accounting as organizational, legislative, social and policymaking phenomena. This study aims ...
