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Two minds of credit professionals : accrual vs. cash accounting information
Seppänen, Harri; Teinilä, Timo - In: International journal of managerial and financial … 14 (2022) 1, pp. 56-83
Persistent link: https://www.econbiz.de/10013256745
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Does information about citizen participation initiatives increase political trust?
Ardanaz, Martin; Otálvaro-Ramírez, Susana; … - In: World development : the multi-disciplinary … 162 (2023), pp. 1-33
Persistent link: https://www.econbiz.de/10014226336
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Does citizen participation in budget allocation pay? : a survey experiment on political trust and participatory governance
Ardanaz, Martin; Otálvaro-Ramírez, Susana; … - 2022
Participatory programs can reduce the informational and power asymmetries that engender mistrust. These programs, however, cannot include every citizen. Hence, it is important to evaluate if providing information about those programs could affect trust among those who do not participate. We...
Persistent link: https://www.econbiz.de/10014495980
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Rotten apples and sterling examples : norm-based moral reasoning and peer influences on honesty
Huddart, Steven J.; Qu, Hong - In: Journal of management accounting research : JMAR 36 (2024) 2, pp. 123-140
Persistent link: https://www.econbiz.de/10014635042
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Unethical financial decision-making : personal gain vs. concern for others
Collins, Frank; Holzmann, Oscar; Lowensohn, Suzanne; … - In: Advances in accounting behavioral research 10 (2007), pp. 77-100
Persistent link: https://www.econbiz.de/10003525333
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Joint effects of principles-based versus rules-based standards and auditor type in constraining financial managers's aggressive reporting
Jamal, Karim; Tan Hun Tong - In: The accounting review : a publication of the American … 85 (2010) 4, pp. 1325-1346
Persistent link: https://www.econbiz.de/10008652262
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Principles-based versus rules-based accounting standards : the influence of standard precision and audit committee strength on financial reporting decisions
Agoglia, Christopher P.; Doupnik, Timothy S.; Tsakumis, … - In: The accounting review : a publication of the American … 86 (2011) 3, pp. 747-767
Persistent link: https://www.econbiz.de/10009156984
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Accounting complexity, misreporting, and the consequences of misreporting
Peterson, Kyle - In: Review of accounting studies 17 (2012) 1, pp. 72-95
Persistent link: https://www.econbiz.de/10009545881
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Detecting earnings management : a new approach
Dechow, Patricia M.; Hutton, Amy P.; Kim, Jung Hoon; … - In: Journal of accounting research 50 (2012) 2, pp. 275-334
Persistent link: https://www.econbiz.de/10009552302