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Improving consistency in interpreting SFAS 5 probability phrases
Du, Ning; Stevens, Kevin T.; McEnroe, John E. - In: Research in accounting regulation 23 (2011) 1, pp. 67-70
Persistent link: https://www.econbiz.de/10009501313
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Principles-based vs. rules-based accounting standards : the effects of auditee proposed accounting treatment and regulatory enforcement on auditor judgments and confidence
Braun, Gary P.; Haynes, Christine M.; Lewis, Tom D.; … - In: Research in accounting regulation 27 (2015) 1, pp. 45-50
Persistent link: https://www.econbiz.de/10011316573
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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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The Financial Accounting Standards Board : profiles of seven leaders
Flesher, D. L.; Flesher, T. K.; Previts, G. J. - In: Research in accounting regulation 30 (2018) 1, pp. 38-48
Persistent link: https://www.econbiz.de/10011916355
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Perceptions of the effect of Sarbanes-Oxley on earnings management practices
McEnroe, John E. - In: Research in accounting regulation 19 (2007), pp. 137-157
Persistent link: https://www.econbiz.de/10003726425
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International Financial Reporting Standards (IFRS) and the development of financial reporting standards in Turkey
Yalkın, Yüksel Koç; Demir, Volkan; Demir, Lutfiye Defne - In: Research in accounting regulation 20 (2008), pp. 279-294
Persistent link: https://www.econbiz.de/10003726573
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Auditors and the post-2002 litigation environment
Fuerman, Ross D. - In: Research in accounting regulation 24 (2012) 1, pp. 40-44
Persistent link: https://www.econbiz.de/10009573133
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Disclosure versus recognition : evidence from lobbying behavior in response to SFAS No. 158
Fried, Abraham N. - In: Research in accounting regulation 24 (2012) 1, pp. 25-32
Persistent link: https://www.econbiz.de/10009573137
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Accounting for initial franchise fee revenue : when a journal article in 1970 constituted GAAP in the eyes of the SEC
Zeff, Stephen A. - In: Research in accounting regulation 24 (2012) 1, pp. 1-5
Persistent link: https://www.econbiz.de/10009573142
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Small cap financial reporting : determinants of emphasis and placement of non-GAAP disclosures
Campbell, Linda; López, Dennis M. - In: Research in accounting regulation 22 (2010) 2, pp. 114-120
Persistent link: https://www.econbiz.de/10009230501