Principles-based vs. rules-based accounting standards: The effects of auditee proposed accounting treatment and regulatory enforcement on auditor judgments and confidence
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Authors
Braun, G. P.
Haynes, C. M.
Lewis, T. D.
Taylor, M. H.
Issue Date
2015
Volume
27
Issue
1
Type
Journal Article
Language
Keywords
Alternative Title
Abstract
Description
Citation
Braun, G. P.; Haynes, C. M.; Lewis, T. D.; Taylor, M. H. (2015). Principles-Based Vs. Rules-Based Accounting Standards: The Effects of Auditee Proposed Accounting Treatment and Regulatory Enforcement on Auditor Judgments and Confidence. Research in Accounting Regulation, 2015 April, 27(1):45-50. doi: http://doi.org/10.1016/j.racreg.2015.03.005