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Principles-Based Accounting Standards and Audit Outcomes : Empirical Evidence

Cho, Myojung; Krishnan, Gopal - 2021

The purpose of this study is to empirically examine the relations between audit outcomes and accounting standard design (principles-based vs. rules-based) for US firms. Considering that audit outcomes may vary with audit risk, which may differ under different accounting standards, we examine and...

Persistent link: https://www.econbiz.de/10013231802

The impact of eliminating the 20-F reconciliation requirement for IFRS filers on earnings persistence and information uncertainty

Kang, Tony; Krishnan, Gopal; Wolfe, Michael C.; Yi, Han S. - In: Accounting horizons : a quarterly publication of the … 26 (2012) 4, pp. 741-765

Persistent link: https://www.econbiz.de/10009710259

Are capitalized software development costs informative about audit risk?

Krishnan, Gopal; Wang, Changjiang - In: Accounting horizons : a quarterly publication of the … 28 (2014) 1, pp. 39-57

Persistent link: https://www.econbiz.de/10010425047

Does mandatory adoption of IFRS enhance earnings quality? : evidence from closer to home

Krishnan, Gopal; Zhang, Jing - In: The international journal of accounting : TIJA 54 (2019) 1, pp. 1950003-1-1950003-42

Persistent link: https://www.econbiz.de/10012108731

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

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

The Impact of Eliminating the 20-F Reconciliation Requirement for IFRS Filers on Earnings Persistence and Information Uncertainty

Kang, Tony - 2012

On November 15, 2007, the U.S. Securities and Exchange Commission (SEC) eliminated the requirement that foreign private issuers reporting under International Financial Reporting Standards (IFRS) include a reconciliation to U.S. GAAP in their 20-F filing. To the extent that the reconciliations...

Persistent link: https://www.econbiz.de/10013108592