IFRS implementation in Romania. Insights from a professional’s perspective

Stoica Dragos Andrei (), Dobre Florin () and Nechita Elena ()
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Stoica Dragos Andrei: Bucharest University of Economic Studies, Bucharest, Romania
Dobre Florin: Bucharest University of Economic Studies, Bucharest, Romania
Nechita Elena: Bucharest University of Economic Studies, Bucharest, Romania

Proceedings of the International Conference on Business Excellence, 2020, vol. 14, issue 1, 256-262

Abstract: The widespread adoption of the International Financial Reporting Standards (IFRS), by many countries around the world, tries to achieve a greater level of transparency in the reporting area. The research analyses the vision of audit professionals, from an emerging economy, of the implementation of the International Financial Reporting Standards. The paper aims to highlight the challenges and benefits of applying the standards from a professional’s perspective. We try to achieve this insight by applying a questionnaire to audit professionals employed in audit firms from the BIG4 group in Romania.

Keywords: IFRS; audit; audit professionals; emerging economy (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:poicbe:v:14:y:2020:i:1:p:256-262:n:24

DOI: 10.2478/picbe-2020-0024

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