IFRS implementation in Romania. Insights from a professional’s perspective
, e
27 lug 2020
INFORMAZIONI SU QUESTO ARTICOLO
Pubblicato online: 27 lug 2020
Pagine: 256 - 262
DOI: https://doi.org/10.2478/picbe-2020-0024
Parole chiave
© 2020 Dragos Andrei Stoica et al., published by Sciendo
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.
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.