Attitudes of CPAs towards harmonization of accounting standards.
Ng, Teck Hong.
Tay, Chai Siong.
Yap, St Muan.
Date of Issue1999
College of Business (Nanyang Business School)
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 which reaction is at the final level. From this level, this research investigates CPA’s reaction to the first 4 levels.
Final Year Project (FYP)
Nanyang Technological University