Listar COFIN_Articles por autoría "98575968-4198-44d6-af2d-c6465028e567"
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The impact of harmonisation by the International Federation of Accountants: an empirical study of the informational value of Tunisian auditors’ reports on annual financial statements
Pucheta-Martínez, María Consuelo; Fakhfakh, Mondhef; Fakhfakh, Hamadi Emerald (2008)Purpose – This paper examines the impact of the new, revised International Standard on Auditing (Revised ISA700) in terms of the wording characteristics of Tunisian auditors’ reports. Design/methodology/approach – ...