Is It Time To Revise the Changes In Accounting Principle Reporting Guidelines Under SAS No. 58?
Document Type
Conference Proceeding
Publication Date
1-1-1998
School
Accountancy
Abstract
Previous research on audit reporting after SAS No. 58 suggests that auditors modify reports at high rates for changes in accounting principle yielding effects traditionally considered immaterial. However, a high report modification rate could have been foreseen for the previous research because of a possible sample selection bias. The current study eliminates this potential bias and examines possible factors affecting auditors' report modification decisions.
Publication Title
Allied Academies International Conference
Volume
3
Issue
1
First Page
7
Last Page
15
Recommended Citation
Jordan, C. E.,
Smith, W.,
Clark, S. J.
(1998). Is It Time To Revise the Changes In Accounting Principle Reporting Guidelines Under SAS No. 58?. Allied Academies International Conference, 3(1), 7-15.
Available at: https://aquila.usm.edu/fac_pubs/21314