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Accounting guidance flexibility, auditors' ethical characteristics, and blame

Cornell, Robert M.; Warne, Rick C. - In: Advances in accounting behavioral research 19 (2016), pp. 97-125

Persistent link: https://www.econbiz.de/10011580372

Understanding investors' propensity to litigate : the role of perceived reporting flexibility and assessed management responsibility for harmful events

Cornell, Robert M.; Magro, Anne M.; Warne, Rick C. - In: Journal of applied accounting research 18 (2017) 3, pp. 317-340

Persistent link: https://www.econbiz.de/10011790443

Accounting Guidance Flexibility, Auditors’ Ethical Characteristics, and Blame

Cornell, Robert M.; Warne, Rick C. - In: Advances in accounting behavioral research., (pp. 97-125). 2016

We investigate the social and legal blame that investors assign to auditors following unfavorable outcomes using the precision of accounting guidance described as principles-based (i.e., less-precise) or rules-based (i.e., more precise), and why investors assign blame at differing levels. We...

Persistent link: https://www.econbiz.de/10015365376

When it pays to be a friend : Investigating nonprofessional investors' judgments toward CSR companies following an accounting restatement

Boyle, Erik S.; Mintchik, Natalia; Warne, Rick C. - In: Advances in accounting : a research annual 60 (2023), pp. 1-17

Persistent link: https://www.econbiz.de/10014285156

The ChatGPT artificial intelligence chatbot : how well does it answer accounting assessment questions?

Wood, David A.; Achhpilia, Muskan P.; Adams, Mollie T.; … - In: Issues in accounting education 38 (2023) 4, pp. 81-108

Persistent link: https://www.econbiz.de/10014431448

Professional financial statement users' perceived value of carbon accounting disclosures and decision context

Coram, Paul; Potter, Brad; Soderstrom, Naomi Siegel - In: Meditari accountancy research 31 (2023) 4, pp. 887-911

Persistent link: https://www.econbiz.de/10014362597

The effect of key audit matters and management disclosures on auditors’ judgements and decisions : An exploratory study

Ma, Jin; Coram, Paul; Troshani, Indrit - In: The British accounting review 56 (2024) 2, pp. 1-17

Persistent link: https://www.econbiz.de/10015062216

Qualitative research on accounting : some thoughts on what occurs behind the scene

Bédard, Jean; Gendron, Yves - In: The real life guide to accounting research : a behind …, (pp. 191-206). 2008

Persistent link: https://www.econbiz.de/10003848212

Measurement, accounting, and organizational information

Mock, Theodore J.; Grove, Hugh D. - 1979

Persistent link: https://www.econbiz.de/10013490366

A measurement theory perspective on business measurement

Romero, Silvia; Gal, Graham; Mock, Theodore J.; … - In: Journal of emerging technologies in Accounting 9 (2012), pp. 1-24

Persistent link: https://www.econbiz.de/10009770863