Joint effects of principles-based versus rules-based standards and auditor type in constraining financial managers' aggressive reporting

Accounting Review

Volumn 85, Issue 4, 2010, Pages 1325-1346

  Jamal, Karim ^a   Tan, Hun Tong ^b  

^a UNIVERSITY OF ALBERTA   (Canada)

^b NANYANG TECHNOLOGICAL UNIVERSITY   (Singapore)

Author keywords

Auditor type; Off balance sheet debt; Principles based standards; Rules based standards; Transaction structuring

Indexed keywords

EID: 77956085221     PISSN: 00014826     EISSN: None     Source Type: Journal    
DOI: 10.2308/accr.2010.85.4.1325     Document Type: Article

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