Construct · 1 fields · 1 citations

auditor style: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed

A single standalone construct; nearby constructs are located against it in the Collider. Tap a field for its definition, unit, and measures.

Auditing

an audit firm's distinctive internal rules for applying accounting standards, which makes the financial statements of its clients more comparable.

In auditing, auditor style refers to an audit firm's distinctive internal rules for applying accounting standards, which makes the financial statements of its clients more comparable. This meaning comes from Francis (2013) in The Accounting Review.[1]

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Nearby constructs

audit1 fields · 2 citationsanchor · a standalone construct style1 fields · 3 citationsanchor · a standalone construct

References

Francis, J. R., Pinnuck, M. L., & Watanabe, O. (2013). Auditor Style and Financial Statement Comparability. The Accounting Review, 89(2), 605-633. https://doi.org/10.2308/accr-50642

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