haku: @indexterm Accounting standards / yhteensä: 876
viite: 182 / 876
| Tekijä: | Hronsky, J. J. F. Houghton, K. A. |
| Otsikko: | The meaning of a defined accounting concept: regulatory changes and the effect on auditor decision making |
| Lehti: | Accounting, Organizations and Society
2001 : MAR, VOL. 26:2, p. 123-139 |
| Asiasana: | ACCOUNTANTS ACCOUNTING STANDARDS FINANCIAL STATEMENTS AUDITING |
| Kieli: | eng |
| Tiivistelmä: | 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. |
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