Principles based accounting standards, audit fees and going concern : evidence using advanced machine learning
Meena Subedi
| Year of publication: |
2024
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|---|---|
| Authors: | Subedi, Meena |
| Published in: |
International journal of accounting and information management. - Bradford : Emerald, ISSN 1758-9037, ZDB-ID 2406360-5. - Vol. 32.2024, 2, p. 308-344
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| Subject: | Principles-based standards | Rules-based standards | Advanced machine learning | Generally accepted accounting principles (GAAP) | Audit fees | Going-concern opinion | Conditional conservatism | Unconditional conservatism | Financial misstatement | Accruals | Bilanzierungsgrundsätze | Accounting standards | Wirtschaftsprüfung | Financial audit | Künstliche Intelligenz | Artificial intelligence | Bilanzrecht | Accounting law | Honorar | Fee (Remuneration) | Standardisierung | Standardization | Bilanzpolitik | Accounting policy | IFRS |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/IJAIM-02-2023-0026 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014549046