The primacy of fair presentation : evidence from PCAOB standards, federal legislation, and the courts
Mark L. DeFond, Clive S. Lennox, Jieying Zhang
| Year of publication: |
September 2018
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|---|---|
| Authors: | DeFond, Mark L. ; Lennox, Clive ; Zhang, Jieying |
| Other Persons: | Palmrose, Zoe-Vonna (contributor) |
| 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. 32.2018, 3, p. 91-100
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| Subject: | fair presentation | auditor's responsibilities | GAAP compliance | audit failures | Wirtschaftsprüfung | Financial audit | Bilanzierungsgrundsätze | Accounting standards | Gerechtigkeit | Justice | Normbefolgung | Legal compliance | Rechtsprechung | Court decisions |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/acch-52075 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011944074