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GAAP convergence or convergence Gap : unfolding ten years of accounting change

Baudot, Lisa - In: Accounting, auditing & accountability journal 27 (2014) 6, pp. 956-994

Persistent link: https://www.econbiz.de/10010409836

The (exit) price of a horse : finding the fair value of an unusual nonfinancial asset

Altiero, Elizabeth C.; Libby, Theresa; Olczak, Wioleta - In: Issues in accounting education 39 (2024) 1, pp. 79-92

Persistent link: https://www.econbiz.de/10014507631

Blurred roles and elusive boundaries : on contemporary forms of oversight surrounding professional work

Hazgui, Mouna; Gendron, Yves - In: Accounting, auditing & accountability journal 28 (2015) 8, pp. 1234-1262

Persistent link: https://www.econbiz.de/10011408058

How auditors legitimize commercialism : a micro-discursive analysis

Dermarkar, Simon; Hazgui, Mouna - In: Critical perspectives on accounting : an international … 83 (2022), pp. 1-20

Persistent link: https://www.econbiz.de/10013209869

GAAP Convergence or Convergence Gap : Unfolding Ten Years of Accounting Change

Baudot, Lisa - 2014

This paper adds to the literature on accounting change in explaining a decade-long effort by the FASB and IASB to develop a set of global accounting standards accepted by markets worldwide. This research studies the effort as one of “convergence” in accounting standards and aims to bring...

Persistent link: https://www.econbiz.de/10013056745

The accounting profession's engagement with accounting standards : conceptualizing accounting complexity through Big 4 comment letters

Baudot, Lisa; Demek, Kristina C.; Huang, Zhongwei - In: Auditing : a journal of practice & theory 37 (2018) 2, pp. 175-196

Persistent link: https://www.econbiz.de/10011900518

Dialogic framing of accounting information systems in social and environmental accounting domains : lessons from, and for, microfinance

Dillard, Jesse; Yuthas, Kristi; Baudot, Lisa - In: International journal of accounting information systems 23 (2016), pp. 14-27

Persistent link: https://www.econbiz.de/10011622166

An examination of the U.S. Public Accounting profession's public interest discourse and actions in federal policy making

Baudot, Lisa; Roberts, Robin W.; Wallace, Dana M. - In: Journal of business ethics : JOBE 142 (2017) 2, pp. 203-220

Persistent link: https://www.econbiz.de/10011711722

Hybrid organizations and an ethic of accountability : the role of accountability systems in constructing responsible hybridity

Baudot, Lisa; Dillard, Jesse; Pencle, Nadra - In: Accounting, auditing & accountability journal 35 (2022) 3, pp. 598-626

Persistent link: https://www.econbiz.de/10013411041

A critical appreciation of extractives' accounting : transparency, accountability, the resource curse and other governance issues

Baudot, Lisa; Kenneth, G.; Crawford, Louise; Haslam, Jim - In: Critical perspectives on accounting : an international … 74 (2021), pp. 1-4

Persistent link: https://www.econbiz.de/10012484853