<abstract xmlns="http://www.w3.org/1999/xhtml">

<p>The widespread adoption of the International Financial Reporting Standards (IFRS), by many countries around the world, tries to achieve a greater level of transparency in the reporting area. The research analyses the vision of audit professionals, from an emerging economy, of the implementation of the International Financial Reporting Standards. The paper aims to highlight the challenges and benefits of applying the standards from a professional’s perspective. We try to achieve this insight by applying a questionnaire to audit professionals employed in audit firms from the BIG4 group in Romania.</p>
</abstract>

The widespread adoption of the International Financial Reporting Standards (IFRS), by many countries around the world, tries to achieve a greater level of transparency in the reporting area. The research analyses the vision of audit professionals, from an emerging economy, of the implementation of the International Financial Reporting Standards. The paper aims to highlight the challenges and benefits of applying the standards from a professional’s perspective. We try to achieve this insight by applying a questionnaire to audit professionals employed in audit firms from the BIG4 group in Romania.

IFRS implementation in Romania. Insights from a professional’s perspective

Proceedings of the International Conference on Business Excellence

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

{"article-title":"IFRS implementation in Romania. Insights from a professional\u2019s perspective"}

The widespread adoption of the International Financial Reporting Standards (IFRS), by many countries around the world, tries to achieve a greater level of...

IFRS implementation in Romania. Insights from a professional’s perspective

Publicado en línea: 27 jul 2020

Páginas: 256 - 262

DOI: https://doi.org/10.2478/picbe-2020-0024

Palabras clave
IFRS, audit, audit professionals, emerging economy

© 2020 Dragos Andrei Stoica et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

IFRS implementation in Romania. Insights from a professional’s perspective

Publicado en línea: 27 jul 2020

Páginas: 256 - 262

DOI: https://doi.org/10.2478/picbe-2020-0024

Palabras claveIFRS, audit, audit professionals, emerging economy

© 2020 Dragos Andrei Stoica et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Palabras clave
IFRS, audit, audit professionals, emerging economy