Principal-versus-Agent Considerations in Revenue Recognition Under ASC 606 and Compliance Risk.

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Title: Principal-versus-Agent Considerations in Revenue Recognition Under ASC 606 and Compliance Risk.
Authors: Du, Kai1 (AUTHOR), Louis, Henock1 (AUTHOR), Schmidt, Brent A.1 (AUTHOR), Wang, Shuyang2 (AUTHOR)
Source: Accounting Review. May2026, Vol. 101 Issue 3, p467-492. 26p.
Database: Business Source Ultimate
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An: 193401880
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  Data: Principal-versus-Agent Considerations in Revenue Recognition Under ASC 606 and Compliance Risk.
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RecordInfo BibRecord:
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      – Type: doi
        Value: 10.2308/TAR-2022-0298
    Languages:
      – Code: eng
        Text: English
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        PageCount: 26
        StartPage: 467
    Titles:
      – TitleFull: Principal-versus-Agent Considerations in Revenue Recognition Under ASC 606 and Compliance Risk.
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            NameFull: Du, Kai
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            NameFull: Louis, Henock
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            NameFull: Schmidt, Brent A.
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            NameFull: Wang, Shuyang
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              Text: May2026
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              Y: 2026
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            – TitleFull: Accounting Review
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