Work

The Impact of Principles-Based versus Rules-Based Accounting Standards on Auditors' Motivations and Evidence Demands

Year: 2014

Type: article

Source: Behavioral Research in Accounting

DOI: 10.2308/bria-50707

Authors: Marietta Peytcheva, Arnold M. Wright, Barbara Majoor

Institutions: Lehigh University, Northeastern University, Nyenrode Business University

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: closed

OpenAlex ID: W2087942468

FWCI: 16.97

Cites: 64

Cited by: 50

Related to: 10