Effects of IPSAS Adoption in Public Institutions in Romania on the Quality of Financial Reporting
This paper examines the practical improvement on the quality of financial reporting in the Romanian public institutions after implementing IPSAS. To test our hypothesis, we used a questionnaire addressed to the accounting professionals from the local public administration, in which 164 respondents p...
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| Format: | Article |
| Language: | English |
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The Body of Expert and Licensed Accountants of Romania
2023-05-01
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| Series: | CECCAR Business Review |
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| Online Access: |
https://www.ceccarbusinessreview.ro/effects-of-ipsas-adoption-in-public-institutions-in-romania-on-the-quality-of-financial-reporting-a298d/download-PDF/
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