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The Power and the Glory of Big 4: A Research Note on Independence and Competence in the Context of IFRS Implementation
Albu, Catalin Nicolae; Albu, Nadia; Pali-Pista, … - In: Journal of Accounting and Management Information … 10 (2011) 1, pp. 43-54
One of the major roles in promoting accounting convergence is played by big accounting firms (Big 4). The objective of this paper is in this context to analyze and question the role of big auditing firms in developing and implementing IFRSs worldwide, in order to better understand the...
Persistent link: https://www.econbiz.de/10015196198
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The Implications of Corporate Social Responsibility on the Accounting Profession: The Case of Romania
Albu, Nadia; Albu, Cătălin Nicolae; Gîrbină, Maria … - In: Amfiteatru Economic Journal 13 (2011) 29, pp. 221-234
Corporate social responsibility and sustainability are key issues in the current business environment. Accountants play a crucial role in organizations in areas closely related to corporate social responsibility such as reporting, transparency, ethics, legal compliance, communication with...
Persistent link: https://www.econbiz.de/10011724743
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The Power and the Glory of Big 4: A Research Note on Independence and Competence in the Context of IFRS Implementation
ALBU, Catalin Nicolae; ALBU, Nadia; PALI-PISTA, … - In: Journal of Accounting and Management Information Systems 10 (2011) 1, pp. 43-54
One of the major roles in promoting accounting convergence is played by big accounting firms (Big 4). The objective of this paper is in this context to analyze and question the role of big auditing firms in developing and implementing IFRSs worldwide, in order to better understand the...
Persistent link: https://www.econbiz.de/10010611102
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The Implications of Corporate Social Responsibility on the Accounting Profession: The Case of Romania
Albu, Nadia; Albu, Cătălin Nicolae; Gîrbină, Maria … - In: The AMFITEATRU ECONOMIC journal 13 (2011) 29, pp. 221-234
Corporate social responsibility and sustainability are key issues in the current business environment. Accountants play a crucial role in organizations in areas closely related to corporate social responsibility such as reporting, transparency, ethics, legal compliance, communication with...
Persistent link: https://www.econbiz.de/10008835439