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Bilanzrecht
Financial audit
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Peytcheva, Marietta
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Cohen, Jeffrey R.
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Krishnamoorthy, Ganesh
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Accounting horizons : a quarterly publication of the American Accounting Association
1
Behavioral research in accounting
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ECONIS (ZBW)
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The impact of principles-based versus rules-based accounting standards on auditors' motivations and evidence demands
Peytcheva, Marietta
;
Wright, Arnold
;
Majoor, Barbara
- In:
Behavioral research in accounting
26
(
2014
)
2
,
pp. 51-72
Persistent link: https://www.econbiz.de/10010480071
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2
How does the strength of the financial regulatory regime influence auditors' judgments to constrain aggressive reporting in a principles-based versus rules-based accounting environ...
Cohen, Jeffrey R.
;
Krishnamoorthy, Ganesh
;
Peytcheva, …
- In:
Accounting horizons : a quarterly publication of the …
27
(
2013
)
3
,
pp. 579-601
Persistent link: https://www.econbiz.de/10010199060
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