From Legitimacy to Accounting and Auditing For Citizenship
نویسنده
چکیده
This research deals with the relationship between accounting and auditing for citizenship. Indeed, the citizen as user of the financial information argues that the accountant and the auditor should take more responsibility for detection and dissemination of illegal acts to increase their legitimacy of the Annual Report. However, the citizen faces illiteracy. The goal is to struggle it. Through businesses, financial institutions and public entities, the multifaceted environment in which Annual Report is disclosure, must be linked to International Accounting Standards (IAS), as well as, the International Standards on Auditing (ISA) to diminish their complexity and increase transparency. © 2014 The Authors. Published by Elsevier B.V. Selection and/ peer-review under responsibility of Academic World Research and Education Center.
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