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Research on international standards on auditing : literature synthesis and opportunities for future research
Research on International Standards on Auditing (ISAs) would greatly benefit from a research framework that categorizes the research streams related to ISAs and suggests areas for future research. This paper reviews the ...
How has IFRS impacted financial reporting for unlisted entities?
(Editura ASE, 2018)
This paper addresses the question whether adoption of International Financial Reporting Standards (IFRS) is associated with low earnings management in unlisted companies in three European countries. Therefore, this paper ...
Cybersecurity in accounting research
(Emerald Publishing, 2019-07-01)
Purpose - This paper aims to update the cybersecurity-related accounting literature by synthesizing 39 recent theoretical and empirical studies on the topic. Furthermore, the paper provides a set of categories into which ...
The role of country-specific factors and the adoption of a global business language
(Association of Business Schools Finland, 2019)
The global business world requires precise, reliable ﬁnancial information. It has been argued that the International Financial Reporting Standards (IFRSs) and International Standards on Auditing (ISAs) are important tools ...