Linking Governance to the Strength of Auditing and Reporting Standards 将治理与审计和报告标准的强度联系起来.pdfVIP

Int Adv Econ Res (2014) 20:113– 114 DOI 10.1007/s11294-013-9435-y RESE ARCH NOT E Linking Governance to the Strength of Auditing and Reporting Standards Cristina Boţa-Avram Published online: 29 July 2013 # International Atlantic Economic Society 2013 The process of worldwide adoption and implementation of international auditing standards (ISAs) and international financial reporting standards (IFRSs) is a contin- uous one, but as some researchers state (Arnold, The political economy of financial harmonization: The East Asian financial crisis and the rise of internati