Does professional accounting qualification matter for the provision of accounting services?

Abstract

Research implications

In the absence of accounting profession regulation, the quality of financial reporting may be particularly vulnerable in micro companies. Although answering the question of whether provision of accounting services should be subject to regulation is not straight-forward, the results of our study provide some guidance for regulatory decision making.

Citation

Slapničar, S., Groff, M.Z. and Štumberger, N. (2014), "Does professional accounting qualification matter for the provision of accounting services?", Accounting in Central and Eastern Europe (Research in Accounting in Emerging Economies, Vol. 13), Emerald Group Publishing Limited, pp. 255-277. https://doi.org/10.1108/S1479-3563(2013)0000013016

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