How do auditors perceive recognized vs. disclosed lease and pension obligations? : evidence from fees and going-concern opinions
Year of publication: |
2011
|
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Authors: | Krishnan, Gopal V. ; Sengupta, Partha |
Published in: |
International journal of auditing : IJA. - Oxford : Blackwell, ISSN 1090-6738, ZDB-ID 1449360-3. - Vol. 15.2011, 2, p. 127-149
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Subject: | Jahresabschlussprüfung | Financial statement audit | Honorar | Fee (Remuneration) | Fortführungsprinzip | Going concern | Leasing | Pensionsverpflichtungen | Pension obligations | USA | United States |
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