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Journal Articles

Principles based accounting standards, audit fees and going concern: evidence using advanced machine learning

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Meena Subedi
Journal: International Journal of Accounting and Information Management
International Journal of Accounting and Information Management (2024) 32 (2): 308–344.
https://doi.org/10.1108/IJAIM-02-2023-0026
Published: 21 December 2023
... accounting principles (GAAP) Audit fees Going-concern opinion Conditional conservatism Unconditional conservatism Financial misstatement Accruals M40 M41 M42 M48 M49 The Generally Accepted Accounting Standards (GAAP) used by companies in the USA show significant variation in terms...
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