The role of auditing firms in the implementation of new accounting standards : evidence from China
Xingtong Fang, Kaigang He, Beilei Mei, and Jianfang Ye
| Year of publication: |
2023
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| Authors: | Fang, Xingtong ; He, Kaigang ; Mei, Beilei ; Ye, Jianfang |
| Published in: |
Abacus : a journal of accounting, finance and business studies. - Oxford : Wiley-Blackwell, ISSN 1467-6281, ZDB-ID 1480492-X. - Vol. 59.2023, 2, p. 541-569
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| Subject: | Big4 firms | CAS 22 | ECL model | Fair value | IFRS 9 | Implementation efficiency | Local auditing firms | China | IFRS | Wirtschaftsprüfung | Financial audit | Fair-Value-Bilanzierung | Fair value accounting | Bilanzierungsgrundsätze | Accounting standards |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/abac.12256 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014307476