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Developments in accounting regulation : a synthesis and annotated bibliography of evidence and commentary in the 2017 academic literature

Moehrle, Stephen R.; Meckfessel, Michele; … - In: Research in accounting regulation 30 (2018) 2, pp. 138-147

Persistent link: https://www.econbiz.de/10011947565

Developments in accounting regulation : a synthesis and annotated bibliography of evidence and commentary in the 2016 academic literature

Moehrle, S.; Kozloski, T.; Meckfessel, M.; … - In: Research in accounting regulation 30 (2018) 1, pp. 49-62

Persistent link: https://www.econbiz.de/10011916360

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

Developments in accounting regulation : a synthesis and annotated bibliography of evidence and commentary in the 2014 academic literature

Kozloski, Thomas; Meckfessel, Michele; Moehrle, Stephen R. - In: Research in accounting regulation 28 (2016) 1, pp. 22-41

Persistent link: https://www.econbiz.de/10011522730

Principles-based versus rules-based auditing standards : the effect of the transition from AS2 to AS5

Sin, Fang Yun; Moroney, Robyn; Strydom, Maria - In: International journal of auditing : IJA 19 (2015) 3, pp. 282-294

Persistent link: https://www.econbiz.de/10011523003

The interplay between accounting professionals and political ideologies : the emergence of Chinese accounting standards from 1978 to 1992

Xu, Lina; Cortese, Corinne; Zhang, Eagle - In: Accounting history : journal of the Accounting History … 23 (2018) 3, pp. 360-378

Persistent link: https://www.econbiz.de/10011937514

"Big 4" influence on audit market

Tache, Marta - In: Central European economic journal 7 (2020) 54, pp. 143-156

International Financial Reporting Standards (IFRS) became mandatory on the audit market. Thus, after thorough research of the … specialised studies, the impact of the financial reporting based on IFRS is analysed, while considering that Big 4 companies have …

Persistent link: https://www.econbiz.de/10012435390

The Relevance of Accounting and Auditing Standards in Corporate Financial Reporting in Nigeria; Emphasis on Compliance

Okoye, Emmanuel Ikechukwu - 2011

Accounting and auditing practices are regulated with standards worldwide. They have been developed over the years even though their history of development is of a shorter period than the accountancy profession self. The need for the development of accounting and auditing standards arose from the...

Persistent link: https://www.econbiz.de/10013127695

A Model of Auditing Under Bright-Line Accounting Standards

Kirschenheiter, Michael; Caplan, Dennis H. - 2008

This paper models the demand by auditors for bright-line financial reporting standards, and compares auditors' preferences for bright-line standards with managers' and regulators' preferences. Bright-line standards are unambiguous, requiring no judgment in their application. Standards that are...

Persistent link: https://www.econbiz.de/10014114298

The determinants and consequences of Big 4 lobbying positions on proposed financial accounting standards

Monsen, Brian R. - In: The accounting review : a publication of the American … 97 (2022) 3, pp. 309-341

Persistent link: https://www.econbiz.de/10013332651