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Interpretation of probability expressions in accounting : the effects of frame switching

Huerta, Esperanza; Petrides, Yanira; Braun, Gary P. - In: Journal of international accounting auditing & taxation 27 (2016), pp. 1-12

Persistent link: https://www.econbiz.de/10011624451

Translation of IFRS: Language as a barrier to comparability

Huerta, Esperanza; Petrides, Yanira; Braun, Gary P. - In: Research in accounting regulation 25 (2013) 1, pp. 1-12

Persistent link: https://www.econbiz.de/10010147477

Framing, decision-aid systems, and culture : exploring influences on fraud investigations

Huerta, Esperanza; Glandon, TerryAnn; Petrides, Yanira - In: International journal of accounting information systems 13 (2012) 4, pp. 316-333

Persistent link: https://www.econbiz.de/10009672921

Introduction of accounting practices in small family businesses

Huerta, Esperanza; Petrides, Yanira; O'Shaughnessy, Denise - In: Qualitative research in accounting & management : QRAM 14 (2017) 2, pp. 111-136

Persistent link: https://www.econbiz.de/10011761827

Framing, decision-aid systems, and culture : exploring influences on fraud investigations

Huerta, Esperanza; Glandon, TerryAnn; Petrides, Yanira - In: International journal of accounting information systems 13 (2012) 4, pp. 316-333

Persistent link: https://www.econbiz.de/10010057970

Introduction of accounting practices in small family businesses

Huerta, Esperanza; Petrides, Yanira; O’Shaughnessy, Denise - In: Qualitative Research in Accounting & Management 14 (2017) 2, pp. 111-136

Purpose This research investigates the introduction of accounting practices into small family businesses, based on socioemotional wealth theory. Design/methodology/approach A multiple-case study was conducted gathering data through interviews and documents (proprietary and public). The sample...

Persistent link: https://www.econbiz.de/10014988005

Development of rules-based and principles-based measures of decision-making

Braun, Gary P.; Fernandez, Nicholas; Hosch, Harmon; … - In: Journal of business and economic perspectives 34 (2008) 1, pp. 26-34

Persistent link: https://www.econbiz.de/10003869152

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

Earnings management and accounting values : a test of Gray (1988)

Braun, Gary P.; Rodriguez, Ramon P. - In: Journal of international accounting research 7 (2008) 2, pp. 1-23

Persistent link: https://www.econbiz.de/10003814373

Competitiveness and the convergence of international business practice: North American evidence after NAFTA

Braun, Gary P.; Traichal, Patrick A. - In: Global Finance Journal 10 (1999) 1, pp. 107-122

Persistent link: https://www.econbiz.de/10005235178