The Westernisation of a financial reporting enforcement system in an emerging economy-Reference-Cited by-同舟云学术

The Westernisation of a financial reporting enforcement system in an emerging economy

Published:2020-10-09 Issue:3 Volume:51 Page:271-297
ISSN:0001-4788
Container-title:Accounting and Business Research
language:en
Short-container-title:Accounting and Business Research

Author:

Nicolae Albu Catalin¹^ORCID,Albu Nadia¹^ORCID,Hoffmann Sebastian²^ORCID

Affiliation:

1. Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies (ASE), Bucharest, Romania

2. University of Edinburgh Business School, University of Edinburgh, Edinburgh, UK

Publisher

Informa UK Limited

Subject

Accounting,Finance

Link

https://www.tandfonline.com/doi/pdf/10.1080/00014788.2020.1826897

Reference78 articles.

1. When global accounting standards meet the local context—Insights from an emerging economy

2. ‘Paying taxes is losing money’: A qualitative study on institutional logics in the tax consultancy field in Romania

3. The political economy of financial harmonization: The East Asian financial crisis and the rise of international accounting standards

4. Autoritatea de Supraveghere Financiară (ASF), 2014a. Regulament de organizare şi funcţionare [Internal functioning regulation]. Available from: http://asfromania.ro/ [Accessed 20 May 2016].

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