This study examines the influence of cognitive reflection and work experience on certified public accountants’ (CPAs’) classifications of assets and cash flows under principles-based accounting sta...

中文翻译：

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基于原则的会计准则下认知反思和工作经验对财务报表可比性的影响

本研究探讨了基于原则的会计准则下认知反思和工作经验对注册会计师（CPA）资产和现金流量分类的影响。