Principles-based accounting standards and audit outcomes: empirical evidence

The purpose of this study is to empirically examine the relations between audit outcomes and accounting standard design (principles-based vs. rules-based) for US firms. Considering that audit outcomes may vary with audit risk, which may differ under different accounting standards, we examine and fin...

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Veröffentlicht in:	Review of accounting studies 2023-03, Vol.28 (1), p.164-200
Hauptverfasser:	Cho, Myojung, Krishnan, Gopal V.
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting standards Accounting/Auditing Audit fees Audit risk Business and Management Corporate Finance Earnings management Going concerns Public Finance
Online-Zugang:	Volltext
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