How do auditors’ use of industry norms differentially impact management evaluations of audit quality under principles-based and rules-based accounting standards?

Author:

Boyle Erik S.ORCID

Publisher

Elsevier BV

Subject

Finance,Accounting

Reference53 articles.

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2. Principles-based versus rules-based accounting standards: The influence of standard precision and audit committee strength on financial reporting decisions;Agoglia;The Accounting Review,2011

3. American Institute of Certified Public Accountants (AICPA). (1972). Responsibilities and Functions of the Independent Auditor. AU 110. Retrieved from https://us.aicpa.org/content/dam/aicpa/research/standards/auditattest/downloadabledocuments/au-00110.pdf

4. Conservatism and auditor-client negotiations;Antle;Journal of Accounting Research,1991

5. Barckow, A. (2021, December 7). Connectivity, core work and convergence–What next for IFRS accounting standards? Washington, D.C. Retrieved from https://www.ifrs.org/news-and-events/news/2021/12/connectivity-core-work-and-convergence/. Accessed December 16, 2022

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