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Does every accounting issue need a solution?

Hombach, Katharina; Sellhorn, Thorsten - In: Accounting and business research 52 (2022) 5, pp. 540-561

Persistent link: https://www.econbiz.de/10013362779

Toward a positive theory of disclosure regulation : in search of institutional foundations

Bertomeu, Jeremy; Cheynel, Edwige - In: The accounting review : a publication of the American … 88 (2013) 3, pp. 789-824

Persistent link: https://www.econbiz.de/10009751796

Expert systems and the accounting standard setting process

Culvenor, Jane - 1993

Persistent link: https://www.econbiz.de/10000879038

Saying No in Standard Setting : An Examination of FASB Board Members’ Voting Decisions

Jiang, John (Xuefeng) - 2014

More than half of the 163 Statements of Financial Accounting Standards issued by the Financial Accounting Standard Board (FASB) between 1973 and 2007 were passed with dissenting votes. In this study, we investigate the factors associated with FASB board members' decision to dissent. We find that...

Persistent link: https://www.econbiz.de/10013061140

A rationale for imperfect reporting standards

Friedman, Henry L.; Hughes, John S.; Michaeli, Beatrice - In: Management science : journal of the Institute for … 68 (2022) 3, pp. 2028-2046

Persistent link: https://www.econbiz.de/10013262910

Knowledge management for the converged IASB and FASB standards

Swanson, Zane; Freeze, Ron - In: The IUP journal of knowledge management : IJKM 9 (2011) 2, pp. 56-71

Persistent link: https://www.econbiz.de/10009244943

The auditing oligopoly and lobbying on accounting standards

Allen, Abigail; Ramanna, Karthik; Roychowdhury, Sugata - 2012

Persistent link: https://www.econbiz.de/10009678206

How the IASB interacts with domestic standard setters : a network of standard setters

Lion, Jessica - In: Australian accounting review 22 (2012) 3, pp. 244-245

Persistent link: https://www.econbiz.de/10009670668

The impact of differences in ambiguity tolerance on accounting standard interpretation: implications and responses

Leung, Edward; Harding, Noel - In: Afro-Asian Journal of Finance and Accounting : AAJFA 1 (2008) 2, pp. 162-179

Persistent link: https://www.econbiz.de/10003787141

Essays on the informational benefits of accounting standards for listed firms

Kaumanns, Sebastian - 2017

Informationsvorteilen aus der Einführung eines vollständigen neuen Rechnungslegungsregimes, hier, der verpflichtenden Anwendung der IFRS … the adoption of a complete set of accounting standards, specifically, the mandatory IFRS adoption in 32 economies. It does … opt outs of firms out of newly introduced IFRS and accounting enforcement regimes. The findings further show that... …

Persistent link: https://www.econbiz.de/10011750111