Judgment and U.S. Accounting Standards.
研究了通过改善财务报告编制中的职业判断与会计准则之间的关系来提升财务报告质量，并评估了一项关于美国会计准则所需判断性质和范围的加拿大研究的扩展结果。
Abstract Focuses on the improvement of financial reporting through better professional judgments made in preparing financial statements by improving the relationship between those judgments and the accounting standards that guide them. Evaluation of the findings of an extension of a Canadian study on the nature and extent of judgments required by accounting standards in the United States.