University College Dublin (UCD) - College of Business and Law
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accounting conservatism, measurement, construct validity
accounting conservatism, Basu, asymmetric timeliness, risk, signaling, game theory
accounting conservatism, financial reporting, Basu model, asymmetric timeliness, financial distress
Length of Audit Report, Experimental Approach
IASB/FASB Conceptual Framework, living law, stewardship, accountability, decision-usefulness, social accounting, corporate social responsibility, sociological jurisprudence, legal pluralism, customary law, Eugen Ehrlich
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Audit, expectation gap, reasonableness gap, deficient standards gap, deficient performance gap, auditor monitoring, financial and audit awareness
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