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Comments by the European Accounting Association on the International Accounting Education Standards Board consultation paper "meeting future expectations of professional competence...

Cameran, Mara; Campa, Domenico - In: Accounting in Europe 13 (2016) 2, pp. 295-303

Persistent link: https://www.econbiz.de/10012154560

The effect of IFRS for SMEs on the financial reporting environment of private firms : an exploratory interview study

Gassen, Joachim - In: Accounting and business research : a research quarterly … 47 (2017) 5, pp. 540-563

Persistent link: https://www.econbiz.de/10011755856

What kind of accounting standards should the IASB write?

Tokar, Mary - In: Journal of accounting & management information systems … 14 (2015) 3, pp. 439-452

This paper focuses on a long-standing challenge for standard setters: what kind of standards should they write? How specific and prescriptive should standards be? How should cost considerations influence requirements? How should standard setters balance comparability with effective communication...

Persistent link: https://www.econbiz.de/10011515965

Determinants of full IFRS adoption

Salem, Rahma Ben; Damak-Ayadi, Salma; Saïhi, Malek - In: International journal of managerial and financial accounting 9 (2017) 2, pp. 105-123

Persistent link: https://www.econbiz.de/10011815735

IFRS adoption in Australia : a strong structuration perspective

Chapple, Sandra - In: Accounting history : journal of the Accounting History … 23 (2018) 3, pp. 265-295

Persistent link: https://www.econbiz.de/10011937410

Misleading forecasts in accounting estimates : a form of ethical blindness in accounting standards?

Smieliauskas, Wally; Bewley, Kathryn; Gronewold, Ulfert; … - In: Journal of business ethics : JOBE 152 (2018) 2, pp. 437-457

Persistent link: https://www.econbiz.de/10011926985

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

Persistent link: https://www.econbiz.de/10010481752

The purpose of financial reporting : the case for coherence in the conceptual framework and standards

Sutton, David B.; Cordery, Carolyn; Van Zijl, Tony - In: Abacus : a journal of accounting, finance and business … 51 (2015) 1, pp. 116-141

Persistent link: https://www.econbiz.de/10011402559

The impact of differences in ambiguity tolerance on accounting standard interpretation: implications and responses

Leung, Edward; Harding, Noel - In: Afro-Asian Journal of Finance and Accounting : AAJFA 1 (2008) 2, pp. 162-179

Persistent link: https://www.econbiz.de/10003787141

The International Accounting Education Standards Board : influencing global accounting education

McPeak, David; Pincus, Karen V.; Sundem, Gary L. - In: Issues in accounting education 27 (2012) 3, pp. 743-750

Persistent link: https://www.econbiz.de/10009633823