SEC's acceptance of IFRS-based financial reporting: An examination based in institutional theory
Anna Alon, Peggy D. Dwyer
págs. 1-16
Taxation and state-building: The tax reform under the Nationalist Government in China, 1928–1949
Yin Xu, Xiaoqun Xu
págs. 17-30
págs. 31-42
Client business models, process business risks and the risk of material misstatement of revenue
William F. Wright
págs. 43-55