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Keywords: accounting professionClose
AUDITING: A Journal of Practice & Theory (2018) 37 (2): 175–196.
Published: 01 May 2018
...Lisa Baudot; Kristina C. Demek; Zhongwei Huang SUMMARY Regulators, standard setters, and the accounting profession maintain that complexity in accounting standards is a significant issue. However, it is unclear what complexity means in the context of accounting standards. This study examines, via...