The impact of principles-based versus rules-based accounting standards on auditors' motivations and evidence demands
Marietta Peytcheva; Arnold M. Wright; Barbara Majoor
| Year of publication: |
2014
|
|---|---|
| Authors: | Peytcheva, Marietta ; Wright, Arnold ; Majoor, Barbara |
| Published in: |
Behavioral research in accounting. - Sarasota, Fla. : American Accounting Association, ISSN 1050-4753, ZDB-ID 1115948-0. - Vol. 26.2014, 2, p. 51-72
|
| Subject: | auditing | principles-based standards | rules-based standards | process accountability | epistemic motivation | Wirtschaftsprüfung | Financial audit | Bilanzrecht | Accounting law | Bilanzpolitik | Accounting policy | Bilanzierungsgrundsätze | Accounting standards | Experiment | Motivation | IFRS | Standardisierung | Standardization |