principles based accounting standards such as IFRS are likely to be realized only if auditors are also principles based. Third ….This comment was developed by the Financial Accounting Standards Committee of the American Accounting Association and does not … represent an official position of the American Accounting Association …

. Accounting researchers have attempted to assess the quality of IFRS using different methods and criteria. While we are skeptical …

Previous studies on the effect of International Financial Reporting Standards (IFRS) on accounting quality often have … difficulties to control for confounding factors on accounting quality. As a result, the observed changes in accounting quality … could not be attributed mainly to IFRS. We use a unique research setting to address this issue by comparing the accounting …

This paper provides evidence on how the International Accounting Standards Board (IASB) generates accounting standards …

that U.S. accounting standards have adopted. Many argue that a more principles-based approach to standards setting …, typified by international accounting standards, would improve the quality of financial reporting and strengthen the auditor … early 2009, the U.S. appeared poised to transition U.S. accounting standards to international accounting standards. The …

qualification of its accounting staff that prepares financial statements and the reputation of its auditing firm have significant …