Ruzimurod, Jumanazarov (2026) A Methodology for Aligning Accounting and Audit Committee Operations With International Standards (Ifrs And Isa) Within Corporate Governance Systems. American Journal of Economics and Business Management, 9 (5). pp. 669-676. ISSN 2576-5973

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Abstract

This study develops a structured methodology to align corporate financial reporting mechanisms and audit committee oversight with International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA). The research provides a rigorous academic analysis of how IFRS 10 and IFRS 12 enhance corporate transparency, while evaluating the functional integration of ISA 260, 265, and 610 into audit committee frameworks. Empirical observations indicate that structural fragmentation and weak coordination between audit committees, internal audit functions, and accounting systems significantly compromise the reliability of disclosed financial data. Utilizing a combination of comparative analysis, systemic approaches, and logical modeling, this paper establishes an integrated methodological framework designed to optimize audit committee operations. The proposed model offers actionable insights for strengthening corporate governance, mitigating information asymmetry, and ultimately fostering investor confidence in emerging capital markets.

Item Type:	Article
Subjects:	A General Works > AI Indexes (General)
Depositing User:	admin eprints
Date Deposited:	08 Jun 2026 16:53
Last Modified:	08 Jun 2026 16:53
URI:	http://eprints.umsida.ac.id/id/eprint/16542

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