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Are changes in international accounting standards making them more complex?
Morais, Ana - In: Accounting forum : advancing the interdisciplinary and … 44 (2020) 1, pp. 35-63
Persistent link: https://www.econbiz.de/10012265366
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Does the level of enforcement shape the complexity in accounting standards?
Morais, Ana; Pinto, Inês - In: International Journal of Financial Studies : open … 11 (2023) 1, pp. 1-16
This paper examines whether the level of enforcement shapes the complexity in accounting standards. First, in order to identify the level of complexity in accounting standards, we calculated a new measure that conceptualizes accounting complexity based on the theoretical dimensions of...
Persistent link: https://www.econbiz.de/10013550071
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The impact of the precision of accounting standards on the expanded auditor's report in the European Union
Pinto, Inês; Morais, Ana; Quick, Reiner - In: Journal of international accounting auditing & taxation 40 (2020), pp. 1-18
Persistent link: https://www.econbiz.de/10012421941
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On the "disclosure initiative - principles of disclosure" : the EAA Financial Reporting Standards Committee's view
Abad, Cristina; Barone, Elisabetta; Gullkvist, Benita M.; … - In: Accounting in Europe 17 (2020) 1, pp. 1-32
Persistent link: https://www.econbiz.de/10012256374