Browsing by Author "Runesson, Emmeli"
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Comments on Discussion Paper on Conceptual Framework for Financial Reporting (DP/2013/1)
Ingblad, Sten Eric; Lundqvist, Pernilla; Marton, Jan; Polesie, Thomas; Runesson, Emmeli (2014) -
Disclosures and judgment in financial reporting – Essays on accounting quality under International Financial Reporting Standards
Runesson, Emmeli (2015-02-19)As capital markets become more integrated and globalized, standard setting in financial accounting faces multiple challenges. Financial accounting standards must adapt and change in ways that make them usable to firms in ... -
Judgment in accounting:The case of credit losses in banks
Marton, Jan; Runesson, Emmeli (2012)Principles-based accounting standards require the application of profes- sional judgment in the production of nancial statements. In recent years, the bene ts of such judgment has been debated, for example in relation ... -
Who´s Hot and Who´s Not? - The most desirable characteristics and profile in the audit profession
Runesson, Emmeli; Dietrichson, Carolina (2006)Background: As soon-to-be auditors many questions appear with regard to the profession and what is required of us who plan to practice it. At the same time as it is apparent that among students, being an auditor is coming ...