Segovia, Joann; Arnold, Vicky; Sutton, Steve G. - In: Advances in accounting behavioral research : Vol. 12, (pp. 61-84). 2009
Multiple stakeholders in the financial reporting process have articulated concerns over the rules-based orientation that U.S. accounting standards have adopted. Many argue that a more principles-based approach to standards setting, typified by international accounting standards, would improve...
