Did the International Financial Reporting Standards increase the audit expectation gap? : an exploratory study
Year of publication: |
2021
|
---|---|
Authors: | Astolfi, Pierre |
Published in: |
Accounting in Europe. - Abingdon [u.a.] : Routledge, ISSN 1744-9499, ZDB-ID 2268358-6. - Vol. 18.2021, 2, p. 166-195
|
Subject: | accounting standards | audit expectation gap | complexity | IFRS | subjectivity | Wirtschaftsprüfung | Financial audit | Jahresabschlussprüfung | Financial statement audit |
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