CONVERGENCE TO IND AS: AN INVESTIGATION OF FACTORS AFFECTING PERCEPTION OF CHARTERED ACCOUNTANTS . IITM JOURNAL OF BUSINESS STUDIES (JBS), [S. l.], p. 47–59, 2024. Disponível em: https://www.journals.acspublisher.com/index.php/jbs/article/view/16633. Acesso em: 9 sep. 2025.