The accounting profession's engagement with accounting standards : conceptualizing accounting complexity through Big 4 comment letters
Year of publication: |
May 2018
|
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Authors: | Baudot, Lisa ; Demek, Kristina C. ; Huang, Zhongwei |
Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 37.2018, 2, p. 175-196
|
Subject: | accounting profession | discursive engagement | comment letters | accounting complexity | content analysis | Rechnungswesen | Accounting | Wirtschaftsprüfung | Financial audit | Bilanzierungsgrundsätze | Accounting standards |
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