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How does the strength of the financial regulatory regime influence auditors' judgments to constrain aggressive reporting in a principles-based versus rules-based accounting environment?
Cohen, Jeffrey R.; Krishnamoorthy, Ganesh; Peytcheva, … - In: Accounting horizons : a quarterly publication of the … 27 (2013) 3, pp. 579-601
Persistent link: https://www.econbiz.de/10010199060
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The accounting standards setting process in the US : examination of the SEC-FASB relationship
Palmon, Dan; Peytcheva, Marietta; Yezegel, Ari - In: Group decision and negotiation 20 (2011) 2, pp. 165-183
Persistent link: https://www.econbiz.de/10008939023
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The impact of principles-based versus rules-based accounting standards on auditors' motivations and evidence demands
Peytcheva, Marietta; Wright, Arnold; Majoor, Barbara - In: Behavioral research in accounting 26 (2014) 2, pp. 51-72
Persistent link: https://www.econbiz.de/10010480071