The effects of out-of-regime guidance on auditor judgments about appropriate application of accounting standards
Alternative title: | Les répercussions des directives hors régime sur les jugements des auditeurs quant à l’application appropriée des normes comptables |
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Year of publication: |
2017
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Authors: | Asay, H. Scott ; Brown, Tim ; Nelson, Mark W. ; Wilks, T. Jeffrey |
Published in: |
Contemporary accounting research : a journal of the Canadian Academic Accounting Association. - Toronto : CAAA, ISSN 0823-9150, ZDB-ID 18215-1. - Vol. 34.2017, 2, p. 1026-1047
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Subject: | Wirtschaftsprüfung | Financial audit | IFRS | Internes Kontrollsystem | Internal control |
Type of publication: | Article |
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Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Notes: | Zusammenfassung in französischer Sprache |
Other identifiers: | 10.1111/1911-3846.12281 [DOI] |
Source: | ECONIS - Online Catalogue of the ZBW |
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