Accounting standards (IFRS/US GAAP/Local GAAP) are complex and complete rules that address how economic transactions should be reported on companies’ annual reports. A series of actors (external and internal auditors, market regulators, audit committees) are also in charge to monitor the...

The EAA Doctoral Colloquium 2014 will be held right before the EAA Annual Congress 2014. The EAA Doctoral Colloquium, organised in collaboration with the European Institute for Advanced Studies in Management (EIASM), provides an important opportunity for doctoral students to present their...