The role of auditing firms in the implementation of new accounting standards : evidence from China
Year of publication: |
2023
|
---|---|
Authors: | Fang, Xingtong ; He, Kaigang ; Mei, Beilei ; Ye, Jianfang |
Published in: |
Abacus : a journal of accounting, finance and business studies. - Oxford : Wiley-Blackwell, ISSN 1467-6281, ZDB-ID 1480492-X. - Vol. 59.2023, 2, p. 541-569
|
Subject: | Big4 firms | CAS 22 | ECL model | Fair value | IFRS 9 | Implementation efficiency | Local auditing firms | IFRS | Wirtschaftsprüfung | Financial audit | China | Fair-Value-Bilanzierung | Fair value accounting |
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