Corporate monitoring and misreporting : the role of rules-based and principles-based accounting standards
Year of publication: |
2024
|
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Authors: | Fang, Li ; Pittman, Jeffrey A. ; Zhang, Yinqi ; Zhao, Yuping |
Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 43.2024, 3, p. 107-137
|
Subject: | accounting standards | corporate governance | accounting misstatements | Corporate Governance | Corporate governance | Bilanzrecht | Accounting law | Bilanzierungsgrundsätze | Accounting standards | IFRS |
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