Evidence-informed audit standard setting : exploring evidence use and knowledge transfer
Year of publication: |
2022
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Authors: | Hoang, Kris ; Luo, Yi ; Salterio, Steven E. |
Published in: |
Contemporary accounting research : the journal of the Canadian Academic Accounting Association. - Malden, MA : Wiley Periodicals, Inc, ISSN 1911-3846, ZDB-ID 2068682-1. - Vol. 39.2022, 4, p. 2243-2283
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Subject: | audit and accounting standard setting | design science | knowledge transfer | practitioner interaction | research synthesis | simulation | Wissenstransfer | Knowledge transfer | Wirtschaftsprüfung | Financial audit | Standardisierung | Standardization | Jahresabschlussprüfung | Financial statement audit | IFRS |
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