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An analysis of the underlying causes attributed to restatements

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Fair value accounting for liabilities : the role of disclosures in unraveling the counterintuitive income statement effect from credit risk changes

Gaynor, Lisa Milici; McDaniel, Linda; Yohn, Teri Lombardi - In: Accounting, organizations and society : an … 36 (2011) 3, pp. 125-134

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Response by the Financial Reporting Policy Committee of the Financial Accounting and Reporting Section of the American Accounting Association to the SEC Release : Acceptance from F...

Hopkins, Patrick E. - 2014

The Financial Reporting Policy Committee of the Financial Accounting and Reporting Section of the American Accounting Association responded to the SEC's July 13, 2007 proposal to accept financial statements prepared in accordance with International Financial Reporting Standards (IFRS) from...

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International convergence of accounting practices : choosing between IAS and US GAAP

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Factors affecting MD&A disclosures by SEC registrants : views of practitioners

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An investigation of the relationship between use of international accounting standards and source of company finance in Germany

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Disclosure incentives, mandatory standards and firm communication in the IFRS adoption setting

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Financial performance explanations and institutional setting

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The effect of institutional setting on attributional content in management commentary reports

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