Principles-based vs. rules-based accounting standards : the effects of auditee proposed accounting treatment and regulatory enforcement on auditor judgments and confidence
Year of publication: |
2015
|
---|---|
Authors: | Braun, Gary P. ; Haynes, Christine M. ; Lewis, Tom D. ; Taylor, Mark H. |
Published in: |
Research in accounting regulation. - Kidlington [u.a.] : Elsevier, ISSN 1052-0457, ZDB-ID 83229-7. - Vol. 27.2015, 1, p. 45-50
|
Subject: | Principles-based standards | Rules-based standards | Enforcement | Auditor judgment | Wirtschaftsprüfung | Financial audit | Bilanzierungsgrundsätze | Accounting standards | Bilanzrecht | Accounting law | Standardisierung | Standardization | Rechtsdurchsetzung | Law enforcement | IFRS |
-
Peytcheva, Marietta, (2014)
-
Subedi, Meena, (2024)
-
The standard-setters’ toolkit : can principles prevail over bright lines?
Henderson, Darren, (2017)
- More ...
-
Graham, Gerald H., (2005)
-
Lewis, Tom D., (2001)
-
ARTICLES - Business Valuation: An Emerging Area of Practice for Accountants
Bhattacharya, Somnath, (2001)
- More ...