AUDITOR REPORTING DECISIONS INVOLVING ACCOUNTING PRINCIPLE CHANGES - SOME EVIDENCE ON MATERIALITY THRESHOLDS

被引：32

作者：

CHEWNING, G

PANY, K

WHEELER, S

机构：

[1] ARIZONA STATE UNIV,TEMPE,AZ 85287

[2] FLORIDA STATE UNIV,TALLAHASSEE,FL 32306

来源：

关键词：

D O I：

10.2307/2491208

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

引用

页码：78 / 96

页数：19

相关论文

共 25 条

[1]

*AM I CERT PUBL AC, 1987, AICP PROF STAND, VA

[2]

*AM I CERT PUBL AC, 1984, ACC TRENDS TECHN

[3]

BATES HL, 1982, J ACCOUNTANCY APR, P60

[4]

BOATSMAN JR, 1974, ACCOUNT REV APR, P342

[5]

BREMSER WG, 1975, ACCOUNT REV JUL, P563

[6]

CUSHING BE, 1986, STUDIES ACCOUNTING R, V26

[7]

Firth M., 1980, INT J ACCOUNTING SPR, P47

[8]

Frishkoff P., 1970, J ACCOUNTING RES S, P116

[9]

HAMADA RS, 1972, J FINANCE MAY, P432

[10]

HOLSTRUM GL, 1982, AUDITING-J PRACT TH, P45