Attitudes of CPAs towards harmonization of accounting standards.

• Main Authors: Ng, Teck Hong., Tay, Chai Siong., Yap, St Muan.
• 其他作者: Nanyang Business School
• 格式: Final Year Project
• 出版: 2008
• 主題: DRNTU::Business::Accounting::Standards
• 在線閱讀: http://hdl.handle.net/10356/10917

This research examines the attitudes of CPAs of both local and international auditing firms towards harmonization of accounting standards. A framework proposed by Carlson (1997) was adopted for discussion. This framework suggested that there are 5 progressive steps in the harmonization process, of w...