Back to matchesWe found a matchYour institution may have access to this item. Find your institution then sign in to continue.TitlePrincipal or Agent? A Case of Managerial Judgment In Reporting Revenue.AuthorsD'Angelo, Thomas; Lam, MarcoAbstractThe article discusses how accrual accounting and the preparation of financial statements requires estimates, assumptions, and considerable judgment on the part of management.SubjectsAGENCY (Law); ACCOUNTANTS; LEGAL judgments; ACCOUNTING standards; REVENUE accountingPublicationIMA Educational Case Journal, 2022, Vol 15, Issue 1, p1ISSN1940-204XPublication typeArticle