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The impact of financial reporting flexibility on auditor risk judgement : evidence from the implementation of FIN 46R
Chen, Chen; Leung, Winnie S. C.; Tao, Xuedan; Wang, Huabing - In: Journal of accounting and public policy 42 (2023) 3, pp. 1-27
Persistent link: https://www.econbiz.de/10014324806
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Understanding accounting discretion in China : an analysis of fair value reporting for investment property
Chen, Chen; Lo, Kin; Tsang, Desmond; Zhang, Jing - In: Journal of accounting and public policy 39 (2020) 4, pp. 1-19
Persistent link: https://www.econbiz.de/10012296751