SSRN Electronic Journal · 2011 · 61 citations · 0 references
BusinessAccountancyAccountingAuditingFinancial AccountingInternational AccountingAuditing TheoryExternal AuditExternal AuditingFinancial Statement AuditsInternational Auditing StandardsInternational Financial Reporting StandardsAudit Quality AssessmentComplexityInternational Financial Reporting QualityInternational Financial Reporting Standards ApplicationMandatory Adoption