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Keywords: Principles-based standards
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Journal Articles
Principles based accounting standards, audit fees and going concern: evidence using advanced machine learning
Available to Purchase
International Journal of Accounting and Information Management (2024) 32 (2): 308–344.
Published: 21 December 2023
... perceive financial statements that are principles-based less risky. The study also provides evidence that the probability of receiving a going-concern opinion reduces as firms rely more on principles-based standards. The finding further suggests that auditors discount the financial numbers supplied...
