Listar COFIN_Articles por autoría "b3c874cd-906c-43bf-9139-4d33354e85f2"
Mostrando ítems 1-1 de 1
-
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 – ...