Are capitalized software development costs informative about audit risk?
Gopal V. Krishnan and Changjiang (John) Wang
| Year of publication: |
2014
|
|---|---|
| Authors: | Krishnan, Gopal ; Wang, Changjiang |
| Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 28.2014, 1, p. 39-57
|
| Subject: | audit fees | SFAS No. 86 | business risk | software development costs | earnings management | Softwareentwicklung | Software development | Wirtschaftsprüfung | Financial audit | Risikomanagement | Risk management | Bilanzpolitik | Accounting policy | Honorar | Fee (Remuneration) | Risiko | Risk | Bilanzierungsgrundsätze | Accounting standards | Software |