Principles-based accounting standards and audit outcomes : empirical evidence
Year of publication: |
2023
|
---|---|
Authors: | Cho, Myojung ; Krishnan, Gopal |
Published in: |
Review of accounting studies. - Dordrecht [u.a.] : Springer Science + Business Media B.V., ISSN 1573-7136, ZDB-ID 2004326-0. - Vol. 28.2023, 1, p. 164-200
|
Subject: | Audit fees | Audit report lag | Audit risk | Going concern | Principles-based standards | Wirtschaftsprüfung | Financial audit | Bilanzierungsgrundsätze | Accounting standards | Honorar | Fee (Remuneration) | Jahresabschlussprüfung | Financial statement audit | Standardisierung | Standardization | IFRS | Bilanzrecht | Accounting law |
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