Search Results - subject:"Principles versus Rules"

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Are juries more likely to second-guess auditors under imprecise accounting standards?

Kadous, Kathryn; Mercer, Molly - In: Auditing : a journal of practice & theory 35 (2016) 1, pp. 101-117

Persistent link: https://www.econbiz.de/10011482157

Concepts-based education in a rules-based world : a challenge for accounting educators

Ryack, Kenneth N.; Mastilak, M. Christian; Hodgdon, … - In: Issues in accounting education 30 (2015) 4, pp. 251-274

Persistent link: https://www.econbiz.de/10011412850

Rules versus principles-based pension accounting standards: An analysis of comparability

Gordon, Isabel; Gallery, Natalie - 2008

Motivated by Schipper and Vincent’s (2003) comment that comparability in financial reporting is under-researched, this paper analyses the comparability construct in the context of pension accounting. In practice, compromises or rules introduced into pension accounting standards are not based...

Persistent link: https://www.econbiz.de/10009437855

The effect of more rules-based guidance on expense disclosure under International Financial Reporting Standards

Crawford, Lisa; Lont, David; Scott, Tom - In: Accounting and finance : journal of the Accounting … 54 (2014) 4, pp. 1093-1124

Persistent link: https://www.econbiz.de/10010471804

Can reporting norms create a safe harbor? : jury verdicts against auditors under precise and imprecise accounting standards

Kadous, Kathryn; Mercer, Molly - In: The accounting review : a publication of the American … 87 (2012) 2, pp. 565-587

Persistent link: https://www.econbiz.de/10009540546