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Keywords: comment letters
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Journal Articles
AUDITING: A Journal of Practice & Theory (2018) 37 (2): 175–196.
Published: 01 May 2018
... comment letter submissions, the accounting profession's engagement with complexity in accounting standards. We analyze comment letters submitted to the Financial Accounting Standards Board (FASB) over a 12-year period and find the profession characterizes complexity through three dimensions—multiplicity...
