问责与审计师重要性判断:差异压力强度对保守性、变异性和努力的影响

Accountability and auditors’ materiality judgments: The effects of differential pressure strength on conservatism, variability, and effort

Accounting, Organizations and Society · 2005
被引 220
人大 A-FT50ABS 4*
审计会计行为会计审计判断问责