The effect of the rules- versus principles-based accounting standards on opinion shopping
Heesun Chung and Yewon Kim
| Year of publication: |
2023
|
|---|---|
| Authors: | Chung, Heesun ; Kim, Yewon |
| Published in: |
Managerial auditing journal. - Bingley : Emerald, ISSN 1758-7735, ZDB-ID 2023232-9. - Vol. 38.2023, 3, p. 264-287
|
| Subject: | Big 4 auditors | Client importance | IFRS | Opinion shopping | Principles-based standard | Bilanzierungsgrundsätze | Accounting standards | Wirtschaftsprüfung | Financial audit |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/MAJ-12-2020-2964 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014228829