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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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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
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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
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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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Does Islamic religiosity influence professional accountants' judgments? : evidence from global convergence of IFRS
Ahsan, A. F. M. Mainul; Bose, Sudipta; Ali, Muhammad … - In: Advances in accounting : a research annual 64 (2024), pp. 1-14
Persistent link: https://www.econbiz.de/10015060917
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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
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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
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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
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The effect of principles-based standards on financial statement comparability : the case of SFAS-142
Chen, Anthony; Gong, James Jianxin; Lu, Richard Hung-Yuan - In: Advances in accounting : a research annual 49 (2020), pp. 1-15
Persistent link: https://www.econbiz.de/10012390485
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Principles-based standards and conditional accounting conservatism
Krishnan, Gopal; Zhang, Jing - In: Advances in accounting : a research annual 58 (2022), pp. 1-14
Persistent link: https://www.econbiz.de/10014229623