Journal of Accounting Auditing and Finance

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  Año 2014, Vol. 29, Número 2

  • The Adoption of Internationally Recognized Accounting Standards: Implications for the Credit Markets

    Joanna Shuang Wu, Xiying Zhang

    • Resumen

    págs. 95-128

    

  • Credit Risk and IFRS: The Case of Credit Default Swaps

    Gauri Bhat, Jeffrey L. Callen, Dan Segal

    • Resumen

    págs. 129-162

    

  • Are International Financial Reporting Standards�Based and U.S. GAAP�Based Accounting Amounts Comparable? Evidence From U.S. ADRs

    Li Li Eng, Li Sun, Thanyaluk Vichitsarawong

    • Resumen

    págs. 163-187

    

  • Auditor Independence Revisited

    Anil Arya, Jonathan Glover

    • Resumen

    págs. 188-198