Auditors as intermediaries in the endogenization of an accounting standard : the case of IFRS 15 within the telecom industry
Hervé Kohler, Christine Pochet, Anne Le Manh
| Year of publication: |
2021
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| Authors: | Kohler, Hervé ; Pochet, Christine ; Le Manh, Anne |
| Published in: |
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting. - Amsterdam : Elsevier, ISSN 0361-3682, ZDB-ID 83016-1. - Vol. 91.2021, p. 1-18
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| Subject: | Auditors | Endogenization | IASB due process | Managerialization | Regulatory conversation | Regulatory intermediaries | IFRS | Wirtschaftsprüfung | Financial audit | Regulierung | Regulation | Bilanzierungsgrundsätze | Accounting standards | Standardisierung | Standardization | Bilanzrecht | Accounting law |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.aos.2021.101227 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012581797