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Auditor Face-Work at the Annual General Meeting
Johed, Gustav; Catasús, Bino - In: Contemporary Accounting Research 35 (2018) 1, pp. 365-393
Persistent link: https://www.econbiz.de/10012087003
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The Client as a Source of Institutional Conformity for Commitments to Core Values in the Auditing Profession*
Carrington, Thomas; Johansson, Tobias; Johed, Gustav; … - In: Contemporary Accounting Research 36 (2019) 2, pp. 1077-1097
Persistent link: https://www.econbiz.de/10012087063
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The Eternal Debate Over Conservatism and Prudence: A Historical Perspective on the Conceptualization of Asymmetry in Financial Accounting Theory
Orthaus, Selina; Pelger, Christoph; Kuhner, Christoph - In: Contemporary Accounting Research 40 (2022) 1, pp. 41-88
The recent revisions of conceptual frameworks (CFs) by the IASB and the FASB included changes to the status of prudence/conservatism, accompanied by a broader debate about the meaning and role of asymmetry in financial accounting theory (FinAT). This paper adopts a historical perspective to...
Persistent link: https://www.econbiz.de/10014504102