search query: @author Hronsky, J. J. F. / total: 1
reference: 1 / 1
« previous | next »
| Author: | Hronsky, J. J. F. Houghton, K. A. |
| Title: | The meaning of a defined accounting concept: regulatory changes and the effect on auditor decision making |
| Journal: | Accounting, Organizations and Society
2001 : MAR, VOL. 26:2, p. 123-139 |
| Index terms: | ACCOUNTANTS ACCOUNTING STANDARDS FINANCIAL STATEMENTS AUDITING |
| Language: | eng |
| Abstract: | Accounting standards can have a major impact on a firm's externally reported accounting numbers, as their inherent subjectivity and discretion may be lent to the manipulation of earnings. |
« previous | next »
SCIMA