How do auditors' use of industry norms differentially impact management evaluations of audit quality under principles-based and rules-based accounting standards?
Erik S. Boyle
| Year of publication: |
2024
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| Authors: | Boyle, Erik S. |
| Published in: |
Journal of international accounting, auditing and taxation. - Amsterdam [u.a.] : Elsevier Science, ISSN 1061-9518, ZDB-ID 2002930-5. - Vol. 54.2024, Art.-No. 100598, p. 1-13
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| Subject: | Audit quality perceptions | Auditor incentives | Industry norms | Principles-based frameworks | Rules-based frameworks | Wirtschaftsprüfung | Financial audit | Dienstleistungsqualität | Service quality | Qualitätsmanagement | Quality management | Bilanzierungsgrundsätze | Accounting standards | Bilanzpolitik | Accounting policy | Bilanzrecht | Accounting law |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.intaccaudtax.2024.100598 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015065736