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SME Accounting Requirements : Basing Policy on Evidence

Singleton-Green, Brian - 2015

The report looks at the costs and benefits of regulating SMEs' financial reporting, at why SMEs may require a different regime from other businesses, and at what research can tell us about these questions. It concludes that the evidence available to date is insufficient to develop policies that...

Persistent link: https://www.econbiz.de/10013010277

Internal Control System in SME – Legal and Business Considerations for Small and Medium-Sized Joint Corporations [Das Interne Kontrollsystem beim KMU – Rechtliche und betriebswirtschaftliche Aspekte bei kleinen und mittleren Aktiengesellschaften]

Mueller, Lukas - 2011

Switzerland has introduced similar requirements as they are detetermined in Section 404 of the Sarbanes-Oxley Act of 2002. The provisions in the Swiss Code of Obligations, which came effective in 2008, require the directors of Swiss joint stock corporations to assess the risks related to the...

Persistent link: https://www.econbiz.de/10014185083

IFRS for SMEs : eine Alternative für den Einzelabschluss aus Sicht des deutschen Mittelstandes?

Henselmann, Klaus; Klein, Martin; Wiese, Maren - 2010

The objective of the IFRS for SMEs is to provide SMEs an attractive accounting alternative according to international …-sized entities in Germany. -- Accounting ; full IFRS ; IFRS ; IFRS for SMEs ; non-listed companies ; small and medium-sized entities …

Persistent link: https://www.econbiz.de/10003966547

IFRS for SMEs : eine interessante Option für deutsche KMUs auf dem Gebiet der Konzernrechnungslegung?

Henselmann, Klaus; Roos, Benjamin - 2009

The paper analyzes whether the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for …-sized entities (SMEs) in Germany. Background is the intention of the IASB to give SMEs an attractive alternative in accounting … according to international standards. For this reason the analysis includes a comparison of the sections of the IFRS for SMEs …

Persistent link: https://www.econbiz.de/10003929019

Empirische Analyse des Offenlegungszeitpunkts von Jahresabschlüssen nach dem EHUG

Henselmann, Klaus; Kaya, Devrimi - 2008

The paper analyses the timing of disclosing financial statements for small and medium enterprises (SME) in Germany in …

Persistent link: https://www.econbiz.de/10003803692

Do Corporate Governance Measures Impact Audit Pricing of Smaller Firms? Evidence from the United States and New Zealand

Ananthanarayanan, Umapathy - 2019

Motivated primarily by the claims that audit committee independence and accounting expertise and CEO compensation influence audit fees, this study examines the effect of such factors, on audit fees in two different institutional settings in the post-Sarbanes Oxley Act (SOX) era. The...

Persistent link: https://www.econbiz.de/10012898291

Impact of Assurance Level and Tax Status on the Tendency of Relatively Small Manufacturers to Manage Production and Earnings

Foster, Benjamin P. - 2014

The number and importance of private companies in the United States indicates that reliable quality of financial accounting reports (QFAR) useful to users of private companies may be important for the growth of the economy. Most previous research examining QFAR addressed earnings management...

Persistent link: https://www.econbiz.de/10013058828

Unravelling the ‘Black Box’ of the Accounting Profession : Evidence from the IFRS for SMEs

Ghio, Alessandro - 2017

This paper investigates the logics that drive small accounting practitioners' attitude towards new accounting standards and then, the heterogeneity amongst practitioners in order to unravel the accounting profession, until now considered as a ‘black box' in the accounting harmonization...

Persistent link: https://www.econbiz.de/10012973603

Determinants and Quality of Audits and Reviews of Small Charities’ Financial Statements

Yang, Yitang (Jenny); Simnett, Roger - 2022

Using a random sample of 500 small charities in 2014, we identify the determinants of voluntarily lodging their annual financial report, and the likelihood of including an assurance report. 110 small charities lodge their annual financial report, with 56 including an audit/review report....

Persistent link: https://www.econbiz.de/10013292743

The Sustainability Reporting Ripple : Direct and Indirect Implications of the EU Corporate Sustainability Reporting Directive for SME Actors

Ahern, Deirdre M. - 2023

Much thought has been given by EU institutional actors to how to encourage real change by companies around sustainability matters. This paper recognises that an important part of that jigsaw lies in the replacement of the Non-Financial Reporting Directive’s limited vision with the Corporate...

Persistent link: https://www.econbiz.de/10014343990