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Search: subject:"principles-based standards"
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Standardisierung
18
Standardization
18
IFRS
14
Accounting standards
12
Bilanzierungsgrundsätze
12
Accounting law
11
Bilanzrecht
11
principles-based standards
10
Principles-based standards
9
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8
Wirtschaftsprüfung
8
rules-based standards
6
Rules-based standards
5
Accounting policy
4
Bilanzpolitik
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Honorar
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Rechnungswesen
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ASC 606
2
Anreiz
2
Audit fees
2
Incentives
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Information value
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Informationswert
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Welt
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World
2
Accountants' professional judgments
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Accounting principle
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Accruals
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Additional guidance
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Advanced machine learning
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Agency theory
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Artificial intelligence
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Asymmetric information
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Asymmetrische Information
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Audit report lag
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Undetermined
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English
20
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Cabán, David
2
Krishnan, Gopal
2
Peytcheva, Marietta
2
Wright, Arnold
2
Ahsan, A. F. M. Mainul
1
Ali, Muhammad Jahangir
1
Bose, Sudipta
1
Braun, Gary P.
1
Brink, Alisa
1
Chen, Anthony
1
Cho, Myojung
1
Cohen, Jeffrey R.
1
Doupnik, Timothy S.
1
Fatemi, Darius J.
1
Folsom, David
1
Gong, James Jianxin
1
Gooden, Eric
1
Hasseldine, John
1
Haynes, Christine M.
1
Henderson, Darren
1
Hite, Peggy A.
1
Hribar, Paul
1
Huang, Ying
1
Hunter, Kara E.
1
Khan, Urooj
1
Krishnamoorthy, Ganesh
1
Lewis, Tom D.
1
Li, Bin
1
Li, Ningzhong
1
Lin, Steve
1
Lu, Richard Hung-Yuan
1
Majoor, Barbara
1
Mergenthaler, Richard D.
1
Mishra, Meha Kohli
1
O'Brien, Patricia C.
1
Peterson, Kyle
1
Pownall, Grace
1
Rajgopal, Shivaram
1
Rose, Jacob M.
1
Sawani, Assma
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Advances in accounting : a research annual
3
Review of accounting studies
3
Research in accounting regulation
2
The accounting review : a publication of the American Accounting Association
2
The journal of corporate accounting & finance
2
Accounting and business research
1
Accounting horizons : a quarterly publication of the American Accounting Association
1
Advances in accounting behavioral research
1
Advances in taxation
1
Behavioral research in accounting
1
International journal of accounting and information management
1
International journal of accounting, auditing and performance evaluation : IJAAPE
1
Management science : journal of the Institute for Operations Research and the Management Sciences
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ECONIS (ZBW)
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1
The information content of earnings : the effects of a change in accounting approach
Cabán, David
- In:
The journal of corporate accounting & finance
36
(
2025
)
2
,
pp. 210-229
Persistent link: https://www.econbiz.de/10015371389
Saved in:
2
The effect of the FASB-IASB convergence project on the rules- and principles-based nature of US GAAP and IFRS
Lin, Steve
;
Pownall, Grace
;
Sawani, Assma
;
Wang, Changjiang
- In:
Review of accounting studies
30
(
2025
)
2
,
pp. 1500-1542
Persistent link: https://www.econbiz.de/10015533911
Saved in:
3
Principles versus rules based standards : differential impact on accounting quality and relevance
Cabán, David
- In:
The journal of corporate accounting & finance
35
(
2024
)
4
,
pp. 174-191
Persistent link: https://www.econbiz.de/10015152925
Saved in:
4
Does Islamic religiosity influence professional accountants' judgments? : evidence from global convergence of IFRS
Ahsan, A. F. M. Mainul
;
Bose, Sudipta
;
Ali, Muhammad …
- In:
Advances in accounting : a research annual
64
(
2024
),
pp. 1-14
Persistent link: https://www.econbiz.de/10015060917
Saved in:
5
Principles based accounting standards, audit fees and going concern : evidence using advanced machine learning
Subedi, Meena
- In:
International journal of accounting and information …
32
(
2024
)
2
,
pp. 308-344
Persistent link: https://www.econbiz.de/10014549046
Saved in:
6
The economic consequences of heightened materiality uncertainty : an auditing perspective
Huang, Ying
;
Li, Ningzhong
;
Zhang, Jieying
;
Zhou, Xiaolu
- In:
The accounting review : a publication of the American …
99
(
2024
)
4
,
pp. 225-249
Persistent link: https://www.econbiz.de/10014632053
Saved in:
7
Standard precision and aggressive financial reporting : the influence of incentive horizon
Hunter, Kara E.
;
Rose, Jacob M.
;
Tariquzzaman, Atm
; …
- In:
Accounting and business research
53
(
2023
)
1
,
pp. 108-126
Persistent link: https://www.econbiz.de/10013484688
Saved in:
8
Principles-based accounting standards and audit outcomes : empirical evidence
Cho, Myojung
;
Krishnan, Gopal
- In:
Review of accounting studies
28
(
2023
)
1
,
pp. 164-200
Persistent link: https://www.econbiz.de/10014227332
Saved in:
9
Principles-based
standards
and conditional accounting conservatism
Krishnan, Gopal
;
Zhang, Jing
- In:
Advances in accounting : a research annual
58
(
2022
),
pp. 1-14
Persistent link: https://www.econbiz.de/10014229623
Saved in:
10
The effect of
principles-based
standards
on financial statement comparability : the case of SFAS-142
Chen, Anthony
;
Gong, James Jianxin
;
Lu, Richard Hung-Yuan
- In:
Advances in accounting : a research annual
49
(
2020
),
pp. 1-15
Persistent link: https://www.econbiz.de/10012390485
Saved in:
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