Fagerstrom, Arne; Hassel, Lars G.; Cunningham, Gary M. - In: International Journal of Accounting, Auditing and … 4 (2007) 6, pp. 650-665
Compliance with accounting standards is a major issue in Europe and elsewhere. Research on the horizontal dimension shows non-compliance even though financial reports state compliance and auditors concur. The vertical dimension is more relevant to discover the extent and reasons for...