Do auditor judgment frameworks help in constraining aggressive reporting? : evidence under more precise and less precise accounting standards
Ann G. Backof, E. Michael Bamber, Tina D. Carpenter
| Year of publication: |
May 2016
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| Authors: | Backhof, Ann G. ; Bamber, E. Michael ; Carpenter, Tina D. |
| 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. 51.2016, p. 1-11
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| Subject: | IFRS | Prüfungsstandards | Auditing standards | Dienstleistungsqualität | Service quality |
| Type of publication: | Article |
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| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.aos.2016.03.004 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011509066