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The determinants and consequences of Big 4 lobbying positions on proposed financial accounting standards
Monsen, Brian R. - In: The accounting review : a publication of the American … 97 (2022) 3, pp. 309-341
Persistent link: https://www.econbiz.de/10013332651
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Impact of corporate governance mechanisms on financial reporting quality: a study of Indian GAAP and Indian Accounting Standards
Al Maqtari, Faozi A.; Abdullah, Abdulwahid Ahmed Hashed; … - In: Problems and perspectives in management : PPM ; … 18 (2020) 4, pp. 1-13
Persistent link: https://www.econbiz.de/10012509560
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Bridging the gap between academia and standard setters
Sinclair, Rowena; Cordery, Carolyn - In: Pacific accounting review 28 (2016) 2, pp. 135-152
Persistent link: https://www.econbiz.de/10011480852
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Auditors as intermediaries in the endogenization of an accounting standard : the case of IFRS 15 within the telecom industry
Kohler, Hervé; Pochet, Christine; Le Manh, Anne - In: Accounting, organizations and society : an … 91 (2021), pp. 1-18
Persistent link: https://www.econbiz.de/10012581797
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Policy implications of research on non-GAAP reporting
Black, D. E.; Christensen, T. E. - In: Research in accounting regulation 30 (2018) 1, pp. 1-7
Persistent link: https://www.econbiz.de/10011916334
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Misleading forecasts in accounting estimates : a form of ethical blindness in accounting standards?
Smieliauskas, Wally; Bewley, Kathryn; Gronewold, Ulfert; … - In: Journal of business ethics : JOBE 152 (2018) 2, pp. 437-457
Persistent link: https://www.econbiz.de/10011926985
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Principles-based accounting standards and audit outcomes : empirical evidence
Cho, Myojung; Krishnan, Gopal - In: Review of accounting studies 28 (2023) 1, pp. 164-200
Persistent link: https://www.econbiz.de/10014227332
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The unusual debate on non-GAAP reporting in the current standard practice : the lens of corporate governance
Arena, Claudia; Catuogno, Simona; Moscariello, Nicola - In: Journal of management & governance 25 (2021) 3, pp. 655-684
Persistent link: https://www.econbiz.de/10012618552
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Do the FASB's standards add shareholder value?
Khan, Urooj; Li, Bin; Rajgopal, Shivaram; … - In: The accounting review : a publication of the American … 93 (2018) 2, pp. 209-247
Persistent link: https://www.econbiz.de/10011858929
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Stakeholder engagement and effective standard setting
Convery, Amanda M.; Kaufman, Matt; Warfield, Terry D. - In: Accounting horizons : a quarterly publication of the … 36 (2022) 2, pp. 47-69
Persistent link: https://www.econbiz.de/10013346622