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Keywords: accounting harmonizationClose
Journal of International Accounting Research (2018) 17 (2): 103–122.
Published: 01 June 2018
...Alessandro Ghio; Roberto Verona ABSTRACT This paper explores the logics that drive the attitudes of certified accounting practitioners for small firms (CAs) toward new accounting standards. It then unravels the heterogeneity within the accounting profession surrounding the accounting harmonization...