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"Twisting words"? : a study of the construction and reconstruction of reliability in financial reporting standard-setting
Erb, Carsten; Pelger, Christoph - In: Accounting, organizations and society : an … 40 (2015), pp. 13-40
Persistent link: https://www.econbiz.de/10010485548
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(No) limits to Anglo-American accounting? : reconstructing the history of the International Accounting Standards Committee ; a review article
Botzem, Sebastian; Quack, Sigrid - In: Accounting, organizations and society : an … 34 (2009) 8, pp. 988-998
Persistent link: https://www.econbiz.de/10003899192
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How arbitrary are international accounting classifications? : lessons from centuries of classifying in many disciplines, and experiments with IFRS data
Nobes, Christopher; Stadler, Christian - In: Accounting, organizations and society : an … 38 (2013) 8, pp. 573-595
Persistent link: https://www.econbiz.de/10010231718
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Experimental research on standard-setting issues in financial reporting
Koonce, Lisa; Mongold, Cassie; Quaid, Laura; White, Brian J. - In: Accounting, organizations and society : an … 112 (2024), pp. 1-19
Persistent link: https://www.econbiz.de/10014558620
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Comparative management accounting
In: Accounting, organizations and society : an … 24,5/6 (1999)
Persistent link: https://www.econbiz.de/10004597586
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Do auditor judgment frameworks help in constraining aggressive reporting? : evidence under more precise and less precise accounting standards
Backhof, Ann G.; Bamber, E. Michael; Carpenter, Tina D. - In: Accounting, organizations and society : an … 51 (2016), pp. 1-11
Persistent link: https://www.econbiz.de/10011509066
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Fair value accounting for liabilities : presentation format of credit risk changes and individual information processing
Lachmann, Maik; Stefani, Ulrike; Wöhrmann, Arnt - In: Accounting, organizations and society : an … 41 (2015), pp. 21-38
Persistent link: https://www.econbiz.de/10010501893
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Carriers of ideas in accounting standard-setting and financialization : the role of epistemic communities
Himick, Darlene; Brivot, Marion - In: Accounting, organizations and society : an … 66 (2018), pp. 29-44
Persistent link: https://www.econbiz.de/10011865431
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How does the FASB make decisions? : a descriptive study of agenda-setting and the role of individual board members
Jiang, John Xuefeng; Wang, Isabel Yanyan; Wangerin, … - In: Accounting, organizations and society : an … 71 (2018), pp. 30-46
Persistent link: https://www.econbiz.de/10011955511
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PCAOB guidance and audits of fair values for Level 2 investments
Emett, Scott A.; Libby, Robert; Nelson, Mark W. - In: Accounting, organizations and society : an … 71 (2018), pp. 57-72
Persistent link: https://www.econbiz.de/10011955526