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Changing from a rules-based to a principles-based accounting logic : a review

Guerreiro, Marta Silva; Rodrigues, Lúcia Lima; Craig, … - In: Australasian accounting business and finance journal : AABF 8 (2014) 2, pp. 110-120

Persistent link: https://www.econbiz.de/10010520026

Assessing international accounting harmonization using Hegelian dialectic, isomorphism and Foucault

Rodrigues, Lúcia Lima; Craig, Russell - In: Critical perspectives on accounting : an international … 18 (2007) 6, pp. 739-757

Persistent link: https://www.econbiz.de/10003529735

Accounting as a technology of government in the Portuguese empire : the development, application and enforcement of accounting rules during the Pombaline Era (1761 - 1777)

Gomes, Delfina; Carnegie, Garry D.; Rodrigues, Lúcia Lima - In: European accounting review 23 (2014) 1, pp. 87-115

Persistent link: https://www.econbiz.de/10010382171

GAAP as Ineffective Legal Defense of Financial Reporting : Implications for Truthfulness, Auditability, and the IASB's Proposed 2015 Conceptual Framework

Smieliauskas, Wally - 2017

This paper analyzes the accounting reasoning of two expert accounting witnesses at the 2006 trial of Enron executives who testified that the financial reporting of Enron conformed fully with US generally accepted accounting principles [GAAP]. We analyze the experts' evidence using argumentation...

Persistent link: https://www.econbiz.de/10012965523