Financial statement disaggregation decisions and auditors' tolerance for misstatement
Year of publication: |
2013
|
---|---|
Authors: | Libby, Robert ; Brown, Timothy J. |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 88.2013, 2, p. 641-665
|
Subject: | disaggregation | materiality | IFRS vs US GAAP | statement recognition vs note disclosure | audit guidance | USA | United States | Wirtschaftsprüfung | Financial audit | IFRS | Bilanzierungsgrundsätze | Accounting standards | Jahresabschluss | Financial statement | Unternehmenspublizität | Corporate disclosure |
-
Financial restatement database
Sarbanes, Paul, (2006)
-
(2006)
-
Glaum, Martin, (2002)
- More ...
-
Advantageous comparison and rationalization of earnings management
Brown, Timothy J., (2014)
-
Brown, Timothy J., (2021)
-
Advantageous Comparison and Rationalization of Earnings Management
BROWN, TIMOTHY J., (2014)
- More ...