An examination of the perceptions of auditors and chief financial officers regarding principles versus rules based accounting standards
John E. McEnroe; Mark Sullivan
| Year of publication: |
2013
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|---|---|
| Authors: | McEnroe, John E. ; Sullivan, Mark |
| Published in: |
Research in accounting regulation. - Kidlington [u.a.] : Elsevier, ISSN 1052-0457, ZDB-ID 83229-7. - Vol. 25.2013, 2, p. 196-207
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| Subject: | IFRS | U.S. GAAP | Rules-based accounting principles | Principles-based-accounting principles | USA | United States | Wirtschaftsprüfung | Financial audit | Bilanzierungsgrundsätze | Accounting standards |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10010232429