Barriers to institutionalization of an IFRS-based model : perceptions of Portuguese auditors
Alexandra Soares Fontes, Lúcia Lima Rodrigues, Carla Marques and Ana Paula Silva
| Year of publication: |
2023
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|---|---|
| Authors: | Fontes, Alexandra Soares ; Rodrigues, Lúcia Lima ; Marques, Carla ; Silva, Ana Paula |
| Published in: |
Meditari accountancy research. - Bingley : Emerald, ISSN 2049-3738, ZDB-ID 2697245-1. - Vol. 31.2023, 2, p. 470-497
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| Subject: | Accounting change | IFRS-based systems | Institutionalization | Perceptions | Portugal | Wirtschaftsprüfung | Financial audit | Rechnungswesen | Accounting | Institutionenökonomik | Institutional economics |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/MEDAR-09-2020-1014 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014362574