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How does the strength of the financial regulatory regime influence auditors' judgments to constrain aggressive reporting in a principles-based versus rules-based accounting environ...

Cohen, Jeffrey R.; Krishnamoorthy, Ganesh; Peytcheva, … - In: Accounting horizons : a quarterly publication of the … 27 (2013) 3, pp. 579-601

Persistent link: https://www.econbiz.de/10010199060

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

How Does the Strength of the Financial Regulatory Regime Influence Auditors’ Judgments to Constrain Aggressive Reporting in a Principles-Based Versus Rules-Based Accounting Environ...

Cohen, Jeffrey R.; Krishnamoorthy, Ganesh; Peytcheva, … - 2013

With the movement towards adoption of International Financial Reporting Standards (IFRS) worldwide, a question arises as to whether the adoption of a principles-based approach such as IFRS will ultimately result in higher quality financial reporting. This issue is particularly relevant because,...

Persistent link: https://www.econbiz.de/10014183067

An examination of the effects of PCAOB inspection selection method and disclosure of audit strengths on investor judgments

Cohen, Jeffrey; Krishnamoorthy, Ganesh; Peytcheva, Marietta - In: Auditing : a journal of practice & theory 41 (2022) 4, pp. 107-133

Persistent link: https://www.econbiz.de/10013503399