Journal article
Barriers to Institutionalization of an IFRS-Based Model: Perceptions of Portuguese Auditors
Fontes, A.
,
Rodrigues, L.L.
,
Marques, C.
,
Silva, Ana
ISLA — Instituto Politécnico de Gestão e Tecnologia
Meditari Accountancy Research, Volume 31, Issue 2, 2023, pp. 1136–1175