How Does the Nature of Accounting Standards Affect Audit Quality and Earnings Attributes?
The purpose of this study is to provide evidence on the effects of the nature of accounting standards (i.e. principles- versus rules-based accounting standards) on audit quality and earnings attributes. I construct a comprehensive instrument to effectively measure rules-based characteristics in the...
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| Format: | Others |
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FIU Digital Commons
2018
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| Online Access: | https://digitalcommons.fiu.edu/etd/3764 https://digitalcommons.fiu.edu/cgi/viewcontent.cgi?article=5043&context=etd |