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Search: subject:"principles-based standard"
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The effect of the rules- versus principles-based accounting standards on opinion shopping
Chung, Heesun
;
Kim, Yewon
- In:
Managerial auditing journal
38
(
2023
)
3
,
pp. 264-287
Persistent link: https://www.econbiz.de/10014228829
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Principles-based versus rules-based auditing standards : the effect of the transition from AS2 to AS5
Sin, Fang Yun
;
Moroney, Robyn
;
Strydom, Maria
- In:
International journal of auditing : IJA
19
(
2015
)
3
,
pp. 282-294
Persistent link: https://www.econbiz.de/10011523003
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