haku: @indexterm Accounting standards / yhteensä: 876
viite: 203 / 876
| Tekijä: | Dunmore, P. Falk, H. |
| Otsikko: | Acceptance of accounting standards |
| Lehti: | Review of Quantitative Finance and Accounting
1998 : MAR, VOL. 10:2, p. 173-191 |
| Asiasana: | FINANCE ACCOUNTING ACCOUNTING STANDARDS |
| Kieli: | eng |
| Tiivistelmä: | When financial statements are audited, a client and auditor may disagree about an accounting disclosure. While the disclosure of such a disagreement may increase the information content of a statement it may also be socially undesirable in that it signals a difference in views about the state of the reporting enterprise. This in turn may increase agency costs and introduce uncertainty about the state of the firm. In this paper the authors focus on public policy implications concerning auditor-client disagreements and examine the ex ante probability that such cases will occur. |
SCIMA