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Foreign institutional ownership and the global convergence of financial reporting practices

Fang, Vivian W.; Maffett, Mark; Zhang, Bohui - In: Journal of accounting research 53 (2015) 3, pp. 593-631

Persistent link: https://www.econbiz.de/10011295344

Impact of corporate governance mechanisms on financial reporting quality: a study of Indian GAAP and Indian Accounting Standards

Al Maqtari, Faozi A.; Abdullah, Abdulwahid Ahmed Hashed; … - In: Problems and perspectives in management : PPM ; … 18 (2020) 4, pp. 1-13

Persistent link: https://www.econbiz.de/10012509560

Laws on enterprise accounting and auditing standards and their enforcement

Zhang, Lei - In: Assessing the extent of China's marketization, (pp. 291-301). 2006

Persistent link: https://www.econbiz.de/10003425385

Principles-based vs. rules-based accounting standards : the effects of auditee proposed accounting treatment and regulatory enforcement on auditor judgments and confidence

Braun, Gary P.; Haynes, Christine M.; Lewis, Tom D.; … - In: Research in accounting regulation 27 (2015) 1, pp. 45-50

Persistent link: https://www.econbiz.de/10011316573

The impact of principles-based versus rules-based accounting standards on auditors' motivations and evidence demands

Peytcheva, Marietta; Wright, Arnold; Majoor, Barbara - In: Behavioral research in accounting 26 (2014) 2, pp. 51-72

Persistent link: https://www.econbiz.de/10010480071

Principles-based accounting : the case for principled judgment

Stuebs, Martin T.; Thomas, C. William - In: Research on professional responsibility and ethics in … 15 (2011), pp. 47-73

Persistent link: https://www.econbiz.de/10009233122

Bridging the gap between academia and standard setters

Sinclair, Rowena; Cordery, Carolyn - In: Pacific accounting review 28 (2016) 2, pp. 135-152

Persistent link: https://www.econbiz.de/10011480852

Auditors as intermediaries in the endogenization of an accounting standard : the case of IFRS 15 within the telecom industry

Kohler, Hervé; Pochet, Christine; Le Manh, Anne - In: Accounting, organizations and society : an … 91 (2021), pp. 1-18

Persistent link: https://www.econbiz.de/10012581797

Principles-Based Accounting Standards and Audit Outcomes : Empirical Evidence

Cho, Myojung; Krishnan, Gopal V. - 2021

The purpose of this study is to empirically examine the relations between audit outcomes and accounting standard design (principles-based vs. rules-based) for US firms. Considering that audit outcomes may vary with audit risk, which may differ under different accounting standards, we examine and...

Persistent link: https://www.econbiz.de/10013231802

The Sound of Silence : What Does a Standard Unqualified Audit Opinion Mean Under the New Going Concern Financial Accounting Standard?

Owens, Joel - 2020

A recent FASB standard requires an entity's management to assess the entity's ability to continue as a going concern and disclose substantial doubt about such. In contextualized experiments wherein the entity's auditor does not issue a going concern opinion and the entity subsequently fails, we...

Persistent link: https://www.econbiz.de/10012849514