求助英文文献。

【title】an examination of the perceptions of auditors and chief financial officers regarding principles versus rules based accounting standards
【journal】Research in accounting regulation 25（2013）
【link】http://www.sciencedirect.com/sci ... i/S1052045713000210

An examination of the perceptions of auditors and chief financial officers regarding principles versus rules based accounting standards

Research in Accounting Regulation