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Title: Attitudes of CPAs towards harmonization of accounting standards.
Authors: Ng, Teck Hong.
Tay, Chai Siong.
Yap, St Muan.
Keywords: DRNTU::Business::Accounting::Standards
Issue Date: 1999
Abstract: 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.
Rights: Nanyang Technological University
Fulltext Permission: restricted
Fulltext Availability: With Fulltext
Appears in Collections:NBS Student Reports (FYP/IA/PA/PI)

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