This study investigates the extent of compliance with international financial reporting standards (IFRSs) by listed companies in Turkey. Based on a sample of 168 companies we investigate the extent to which companies comply with IFRS disclosure requirements in their year - 2011 financial...

The article looks at the pros and cons for the implementation of Target Costing method in Romanian household appliances manufacturing entities, based on its specific principle. Based on recent results obtained by experts in this field and taking into account the specific aspects of the Romanian...

We investigate whether audit partner tenure and audit quality associations remain significant after the implementation of mandatory audit partner rotation. Carey and Simnett (2006) report a significant negative association between long audit partner tenure and the propensity to issue qualified...

The paper aims at emphasizing the significant factors determining IT project success and provides useful insides regarding the factors contributing to the IT projects’ failure. The paper presents theoretical considerations and approaches on IT project success and failure field and corroborates...

The paper analyses the process of implementing International Financial Reporting Standards (IFRS) in Poland. It presents the development of accounting in its historical perspective focusing on such events as the partitions of Poland, wars, the period of the centrally planned economy, the period...

This paper gives an overview of prior writings published by Estonian researchers that have analyzed the development of Estonian accounting legislation and financial reporting and potentially contributes to the understanding of Estonian international financial reporting standards’...