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~subject:"principles-based standards"
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principles-based standards
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Peytcheva, Marietta
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Brink, Alisa
1
Cohen, Jeffrey R.
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Folsom, David
1
Gooden, Eric
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Hasseldine, John
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Hite, Peggy A.
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Hribar, Paul
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Huang, Ying
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Accounting and business research
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Accounting horizons : a quarterly publication of the American Accounting Association
1
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Advances in taxation
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Behavioral research in accounting
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International journal of accounting, auditing and performance evaluation : IJAAPE
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ECONIS (ZBW)
8
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1
The economic consequences of heightened materiality uncertainty : an auditing perspective
Huang, Ying
;
Li, Ningzhong
;
Zhang, Jieying
;
Zhou, Xiaolu
- In:
The accounting review : a publication of the American …
99
(
2024
)
4
,
pp. 225-249
Persistent link: https://www.econbiz.de/10014632053
Saved in:
2
Standard precision and aggressive financial reporting : the influence of incentive horizon
Hunter, Kara E.
;
Rose, Jacob M.
;
Tariquzzaman, Atm
; …
- In:
Accounting and business research
53
(
2023
)
1
,
pp. 108-126
Persistent link: https://www.econbiz.de/10013484688
Saved in:
3
Inherent outcome-favorable biases and mitigating effects of
principles-based
standards : a study of accounting students' tax decisions
Fatemi, Darius J.
;
Hasseldine, John
;
Hite, Peggy A.
- In:
Advances in taxation
22
(
2015
),
pp. 145-175
Persistent link: https://www.econbiz.de/10012225355
Saved in:
4
Principles-based
standards and earnings attributes
Folsom, David
;
Hribar, Paul
;
Mergenthaler, Richard D.
; …
- In:
Management science : journal of the Institute for …
63
(
2017
)
8
,
pp. 2592-2615
Persistent link: https://www.econbiz.de/10011741404
Saved in:
5
The interpretation differences of verbal probability expressions in
principles-based
accounting standards : evidence from China
Tang, Fengchun
;
Yang, Ling
- In:
International journal of accounting, auditing and …
12
(
2016
)
3
,
pp. 287-312
Persistent link: https://www.econbiz.de/10011644098
Saved in:
6
The impact of
principles-based
versus rules-based accounting standards on auditors' motivations and evidence demands
Peytcheva, Marietta
;
Wright, Arnold
;
Majoor, Barbara
- In:
Behavioral research in accounting
26
(
2014
)
2
,
pp. 51-72
Persistent link: https://www.econbiz.de/10010480071
Saved in:
7
The impact of rule precision, information ambiguity, and conflicting incentives on aggressive reporting
Brink, Alisa
;
Gooden, Eric
;
Mishra, Meha Kohli
- In:
Advances in accounting behavioral research
17
(
2014
),
pp. 1-29
Persistent link: https://www.econbiz.de/10011409383
Saved in:
8
How does the strength of the financial regulatory regime influence auditors' judgments to constrain aggressive reporting in a
principles-based
versus rules-based accounting environ...
Cohen, Jeffrey R.
;
Krishnamoorthy, Ganesh
;
Peytcheva, …
- In:
Accounting horizons : a quarterly publication of the …
27
(
2013
)
3
,
pp. 579-601
Persistent link: https://www.econbiz.de/10010199060
Saved in:
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