The meaning of a defined accounting concept: regulatory changes and the effect on auditor decision making

Authors: Hronsky J.J.F.1; Houghton K.A.

Source: Accounting, Organizations and Society, Volume 26, Number 2, March 2001 , pp. 123-139(17)

Publisher: Elsevier

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Language: English

Document Type: Research article

DOI: 10.1016/S0361-3682(00)00020-9

Affiliations: 1: Department of Accounting, Faculty of Economics and Commerce, University of Melbourne, , VIC, Parkville, Australia

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