Professional autonomy and IFRSs adoption

Professional autonomy and IFRSs adoption

Since the concept of professional judgment is at the core of principles-based financial reporting, the present article analyses the connection between professional autonomy (including as component professional judgment) and International Financial Reporting Standards (IFRSs) adoption. Thus, we devel...

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Veröffentlicht in:Accounting and management information systems 2015-12, Vol.14 (4), p.627
Hauptverfasser: Dima, Bogdan, Dima, Stefana Maria, Nachescua, Miruna, Sacconb, Chiara
Format: Artikel
Sprache:eng
Schlagworte:
Accounting
Auditing
Autonomy
Compliance
Decision making
International Financial Reporting Standards
Judgment
Jurisdiction
Political economy
Professional standards
Professionals
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Zusammenfassung:Since the concept of professional judgment is at the core of principles-based financial reporting, the present article analyses the connection between professional autonomy (including as component professional judgment) and International Financial Reporting Standards (IFRSs) adoption. Thus, we developed a methodology for estimating the IFRSs' adoption status for
ISSN:1843-8105
2559-6004