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  • ROSC A&A Module C: Observed Reporting Practices & Perceptions (English)

    The objectives of module C are twofold: (i) to corroborate the findings from the assessments of Accounting and Auditing (A&A) standards (module A) and the institutional framework for corporate financial...

    Document Type: Working Paper Report No.: 113032 Document Date: January 1, 2017 Disclosure Status: Disclosed Author:



  • ROSC A&A Module A: A&A Standards - A.2 Auditing Standards Analysis (English)

    To a great extent, the quality of financial reporting depends on the quality of the Accounting and Auditing standards on which the reporting and auditing requirements are based. The objective of the auditing...

    Document Type: Working Paper Report No.: 113013 Document Date: January 1, 2017 Disclosure Status: Disclosed Author:

  • ROSC A&A Module B: Institutional Framework- B.2 Listed Companies (English)

    The purpose of this questionnaire is to gain an understanding of the financial reporting requirements for companies whose equity or debt securities are listed for trading on a regulated market in a jurisdiction...

    Document Type: Working Paper Report No.: 113015 Document Date: January 1, 2017 Disclosure Status: Disclosed Author:







  • ROSC A&A Module B: Institutional Framework - B.6 Accountancy Education (English)

    The purpose of this questionnaire is to gain an understanding of the institutional environment underpinning accountancy education at the tertiary level as well as the practices followed by leading universities...

    Document Type: Working Paper Report No.: 113025 Document Date: January 1, 2017 Disclosure Status: Disclosed Author:


  • ROSC A&A – Revision of the Diagnostic Tool - Summary Note (English)

    The Reports on the Observance of Standards and Codes (ROSC) Accounting and Auditing (A&A) program is a part of the joint World Bank-International Monetary Fund (IMF) initiative on assisting member countries...

    Document Type: Working Paper Report No.: 113010 Document Date: January 1, 2017 Disclosure Status: Disclosed Author: