Considering the modern market requirements and the government in the last decade that require two information systems: accounting and statistic. In accordance with these requirements, we believe it is very important to analyze the harmonizing of the two systems between Government Finance...

Purpose: This paper aims to investigate whether the key items encompassed in the new reporting trends are addressed in the current reporting set and, also, whether there are certain patterns regarding disclosure practices across a sample of reporting entities. Design/methodology/approach: The...

Public interest is highly important to the accounting profession because, according to the profession’s code of ethics, “a label of the accountancy profession is its acceptance of the responsibility to act in the public interest"(IFAC, 2012), but there is not a common consensus on what...

The corporate governance as environment/framework in which it evolves the audit function, was analyzed from the conceptual point of view starting from the unanimous definition that was found in the OECD principles and continuing with the corporative governments attributes which define it. The...

This paper analyzes the International Accounting Standards Board (IASB) Agenda for the period 2012- 2015 from two points of views. The first one includes a detailed quantitative and qualitative analyze of the respondents opinion about IASB 2011 Agenda Consultation and the second one provide some...