Dixon, John; Frolova, Yuliya - In: Corporate Governance: The international journal of … 13 (2013) 3, pp. 318-331
Purpose – The purpose of this paper is to describe and analyze the accounting standards reforms that have moved the … accounting profession away from rules‐based towards principles‐based accounting practice and financial reporting, and to explore … financial misstatements. Design/methodology/approach – The paper critically reviews the internationally accepted accounting …