The impact of audit committee financial expertise on de facto use of IFRS: does external auditor’s size matter?
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DOI: 10.1108/cg-12-2019-0390
Abstract: Purpose De facto use of International Financial Reporting Standards (IFRS) is a particular form of voluntary compliance with International Accounting Standards (IAS). It is practiced when an enterprise uses a number (and not all) of… read more here.
Keywords: audit; audit committee; facto use; use ifrs ... See more keywords