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THE POWER AND THE GLORY OF BIG 4: A RESEARCH NOTE ON INDEPENDENCE AND COMPETENCE IN THE CONTEXT OF IFRS IMPLEMENTATION
16 references·0 citing·42 second hop
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References

  • 2006Accounting, professions and regulation: Locating the sites of professionalization740 cited
  • 1981Comparative International Accounting672 cited
  • 2009Financial crisis and the silence of the auditors499 cited
  • 2003How the U.S. Accounting Profession Got Where It Is Today: Part II429 cited
  • 2009The global audit profession and the international financial architecture: Understanding regulatory relationships at a time of financial crisis325 cited
  • 2005International Financial Reporting Convergence: Evidence from Three Continental European Countries148 cited
  • 2005A commentary on issues relating to the enforcement of International Financial Reporting Standards in the EU146 cited
  • 2006International Accounting Regulation and IFRS Implementation in Europe and Beyond – Experiences with First-time Adoption in Europe144 cited
  • 1998Reinventing auditing, redefining consulting and independence139 cited
  • 2010Chinese GAAP and IFRS: An analysis of the convergence process107 cited
  • 2004Implementing IFRS: A Case Study of the Czech Republic101 cited
  • 2006Why an auditor can't be competent and independent: A french case study96 cited
  • 2005Convergence and the Implementation of a Single Set of Global Standards: The Real-life Challenge81 cited
  • 2001Auditor independence in economies in transition: a study of Russia

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72 cited
  • 2004A construction of auditor independence in the Czech Republic: local insights47 cited
  • 2012A Story About IAS/IFRS Implementation in Romania: An Institutional and Structuration Theory Perspective36 cited
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