Work

Principles-based vs. rules-based accounting standards: The effects of auditee proposed accounting treatment and regulatory enforcement on auditor judgments and confidence

Year: 2015

Type: article

Source: Research in Accounting Regulation

DOI: 10.1016/j.racreg.2015.03.005

Authors: Gary P. Braun, Christine M. Haynes, Tom D. Lewis, Mark H. Taylor

Institutions: The University of Texas at El Paso, University of West Georgia, Creighton University, Case Western Reserve University

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: closed

Funders: University of West Georgia, University of Texas at El Paso

OpenAlex ID: W2020538546

FWCI: 8.825

Cites: 34

Cited by: 13

Related to: 10