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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

Principles-based standards and conditional accounting conservatism

Krishnan, Gopal; Zhang, Jing - In: Advances in accounting : a research annual 58 (2022), pp. 1-14

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Vague auditing standards and ambiguity aversion

Bigus, Jochen - In: Auditing : a journal of practice & theory 31 (2012) 3, pp. 23-45

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Engagement partners participating in auditing standard setting and audit quality

Wu, TsingZai C.; Huang, Hua Wei; Yu, Chun-Chan; Wu, … - In: Asia-Pacific journal of accounting & economics : … 27 (2020) 5, pp. 591-611

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Ahmed, Anwer S.; Al Dah, Bilal; El-Helaly, Moataz; … - In: Auditing : a journal of practice & theory 43 (2024) 1, pp. 1-25

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Accountants' truth : knowledge and ethics in the financial world

Gill, Matthew - 2009

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Suggestions for reforming the governance of global accounting standards

Véron, Nicolas - 2011

Public authorities overseeing the International Financial Reporting Standards (IFRS) Foundation, through the Monitoring Board in place since early 2009, should encourage the Foundation to make itself more directly accountable to the global investment community. The Monitoring Board should...

Persistent link: https://www.econbiz.de/10009007768

The continued survival of international differences under IFRS

Nobes, Christopher - In: Accounting and business research : a research quarterly … 43 (2013) 2, pp. 83-111

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Earnings management and participation in accounting standard-setting

Königsgruber, Roland; Palan, Stefan - In: Central European journal of operations research : CEJOR … 23 (2015) 1, pp. 31-52

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Investors' interpretations of imprecise standards and their perceptions of earnings management by reputable companies

Tan Hwee Cheng; Mayorga, Diane - In: Behavioral research in accounting 32 (2020) 2, pp. 103-122

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