The regulatorychangescome asa response toperceiveddeficienciesin the postfinancial crisis, and their goal isto improveusers' perception oftheusefulness and quality ofthe audit report.The article approaches thesubject of theseproposals to revise thestandardsand their implicationsfor the audit...

In today’s world, leases appear far and wide; they are commonplace throughout the business and accounting frontiers. Accounting for leases, however, is not so clear cut. Since there are various ways to account for leases, many companies pick and choose which they feel best suits their situation,...

Given that public resources are becoming increasingly limited, to discuss the international change of their approach is more and more necessary. Long-term fiscal sustainability is the government's ability to meet financial targets and commitments both now and in the future. Through an empirical...