The Effects of Out-of-Regime Guidance on Auditor Judgments About Appropriate Application of Accounting Standards
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DOI: 10.1111/1911-3846.12281
Abstract: Accountants making judgments with respect to a particular set of standards are increasingly aware of standards from other reporting regimes that offer additional or conflicting guidance. In fact, IFRS encourages reliance on out-of-regime standards when… read more here.
Keywords: regime standards; contrast effects; accounting; ifrs ... See more keywords