Do auditor judgment frameworks help in constraining aggressive reporting? : evidence under more precise and less precise accounting standards
Year of publication: |
May 2016
|
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Authors: | Backhof, Ann G. ; Bamber, E. Michael ; Carpenter, Tina D. |
Published in: |
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting. - Amsterdam : Elsevier, ISSN 0361-3682, ZDB-ID 83016-1. - Vol. 51.2016, p. 1-11
|
Subject: | IFRS | Prüfungsstandards | Auditing standards | Dienstleistungsqualität | Service quality |
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