How does the strength of the financial regulatory regime influence auditors' judgments to constrain aggressive reporting in a principles-based versus rules-based accounting environment?
Jeffrey R. Cohen, Ganesh Krishnamoorthy, Marietta Peytcheva, and Arnold M. Wright
| Year of publication: |
2013
|
|---|---|
| Authors: | Cohen, Jeffrey R. ; Krishnamoorthy, Ganesh ; Peytcheva, Marietta ; Wright, Arnold |
| Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 27.2013, 3, p. 579-601
|
| Subject: | audit judgments | financial regulatory regime | principles-based standards | public policy | rules-based standards | Wirtschaftsprüfung | Financial audit | Bilanzrecht | Accounting law | Regulierung | Regulation | Berichtswesen | Reporting |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://ebvufind01.dmz1.zbw.eu/10010199060