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Keywords: ISA adoption
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Journal Articles
Journal of International Accounting Research (2022) 21 (2): 151–177.
Published: 01 June 2022
... Organization (WTO; between 1995 and 2001). review accounting and audit frameworks international accounting research IFRS adoption ISA adoption Central and Eastern Europe European Union Many commonalities are associated with the countries' Communist past and the process of joining the EU...
Journal Articles
Journal of International Accounting Research (2022) 21 (1): 77–100.
Published: 01 March 2022
... 2021 1 11 2021 2022 review accounting and audit framework research IFRS adoption ISA adoption Eastern Europe This paper reviews the regulations and research on the adoption of International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA...