The Ability of Professional Standards to Mitigate Aggressive Reporting.

Andrew D. Cuccia · Karl E. Hackenbrack · Mark W. Nelson

161 citations0/0 files storedThe Accounting Review

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Taxation and Compliance Studies

Abstract

Abstract Investigates whether replacing a standard that employs a vague, verbal disclosure threshold with a standard that employs a more stringent numerical threshold mitigates the aggressiveness of reporting decisions in accounting. Performance in a tax setting; Effect of incentives on the interpretation of vague standards.

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