Prospective evaluation of a new audit standard : expert rhetoric and flexibility in cost-benefit analysis

Stephanie Donahue, Bertrand Malsch

Year of publication:	2024
Authors:	Donahue, Stephanie ; Malsch, Bertrand
Subject:	cognitive flexibility \| cost-benefit analysis \| key audit matters \| standard-setting \| Kosten-Nutzen-Analyse \| Cost-benefit analysis \| Wirtschaftsprüfung \| Financial audit \| Standardisierung \| Standardization \| Kognition \| Cognition \| Bewertung \| Evaluation \| Flexibilität \| Flexibility

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