Auditors’ Response to Different Reporting Environments: Experimental Evidence from the Quantity and Quality of Auditors’ Evidence Demands in China

Auditors’ Response to Different Reporting Environments: Experimental Evidence from the Quantity and Quality of Auditors’ Evidence Demands in China

There has been a significant worldwide movement to adopt International Financial Reporting Standards (IFRS), which are more principles-based compared to many of the more rules-based national accounting standards that they replaced. The majority of previous studies focus on how this financial reporti...

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Bibliographic Details
Main Authors: Cao, June, Coram, Paul
Format: Journal Article
Language:English
Published: Wiley-Blackwell 2020
Subjects:
Social Sciences
Business, Finance
Business & Economics
Audit Evidence
Financial Regulatory Regime
International Financial Reporting Standards
Principles-Based Standards
Rules-Based Standards
ACCOUNTING STANDARDS
CORPORATE GOVERNANCE
EARNINGS MANAGEMENT
PRINCIPLES
ACCOUNTABILITY
NEGOTIATION
DETERMINANTS
JUDGMENTS
FIRMS
Online Access:http://hdl.handle.net/20.500.11937/86027

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