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Evaluating the Influence of Accounting Standard Convergence on Financial Reporting, Debt Covenants and Audit Risk

Evaluating the Influence of Accounting Standard Convergence on Financial Reporting, Debt Covenants and Audit Risk. By Phil Rickard Associate Professor of Accounting, Mount Vernon Nazarene University. What is U.S. Accounting Convergence?. Accounting Harmonization. Accounting Convergence.

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