Do industry specialist auditors enhance accounting quality in the EU? : evidence from the pre-IFRS and mandatory post-IFRS periods
Dennis M. Lopez, Michael A. Schuldt and Jose G. Vega
| Year of publication: |
2022
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|---|---|
| Authors: | Lopez, Dennis M. ; Schuldt, Michael A. ; Vega, Jose G. |
| Published in: |
Asian review of accounting. - Bingley : Emerald, ISSN 1758-8863, ZDB-ID 2425199-9. - Vol. 30.2022, 4, p. 398-431
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| Subject: | Accounting quality | Audit quality | Discretionary accruals | European union | IFRS | Mandatory adoption | Wirtschaftsprüfung | Financial audit | Dienstleistungsqualität | Service quality | Bilanzpolitik | Accounting policy | EU-Staaten | EU countries | Rückstellung | Accrual | Rechnungswesen | Accounting | Qualitätsmanagement | Quality management | Großbritannien | United Kingdom |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/ARA-04-2022-0077 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013455306