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

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

G. P. Braun, C. M. Haynes, Thomas D. Lewis and M. H. Taylor
Research in Accounting Regulation, Vol.27(1), pp.45-50
04/2015

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