Judgments of auditors on "principles" versus "guidance" in lease accounting standard : evidence form Japan
Noriyuki Tsunogoya, Satoshi Sughara and Parmod Chand
| Year of publication: |
2016
|
|---|---|
| Authors: | Tsunogaya, Noriyuki ; Sughara, Satoshi ; Chand, Parmod |
| Published in: |
Asian review of accounting. - Bingley [u.a.] : Emerald, ISSN 1321-7348, ZDB-ID 2473937-6. - Vol. 24.2016, 3, p. 362-386
|
| Subject: | Incentives | Judgments | Lease accounting | Principles-with-guidance approach | Stringency | Japan | Wirtschaftsprüfung | Financial audit | Leasing | IFRS | Rechnungswesen | Accounting | Bilanzierungsgrundsätze | Accounting standards | Bilanzrecht | Accounting law |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/ARA-09-2014-0101 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011618668