Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Response to the U.S. Securities and Exchange’s Proposed Rule: Roadmap for the Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards by U.S. Issuers

16 references·16 citing·34 second hopsampled

FromToDepth

this work references cited by second hop· second hop is a sample of the most-cited connections

References

2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
1981Auditor size and audit quality5,862 cited
2003Earnings management and investor protection: an international comparison5,395 cited
1998The Effect of Audit Quality on Earnings Management*3,243 cited
2008International Accounting Standards and Accounting Quality3,050 cited
1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited
2000The Economic Consequences of Increased Disclosure2,369 cited
2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences2,174 cited
2001Information Asymmetry, Corporate Disclosure and the Capital Markets: A Review of the Empirical Disclosure Literature2,097 cited
2003Incentives versus standards: properties of accounting income in four East Asian countries2,078 cited
1993Perceived Auditor Quality and the Earnings Response Coefficient1,168 cited
2009Market Reaction to the Adoption of IFRS in Europe871 cited
2004Litigation Risk and the Financial Reporting Credibility of Big 4 versus Non-Big 4 Audits: Evidence from Anglo-American Countries845 cited
2005Earnings management and cross listing: Are reconciled earnings comparable to US earnings?Π785 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

2005International Accounting Standards and Accounting Quality734 cited

2008Audit Quality and Properties of Analyst Earnings Forecasts671 cited

Cited by

2013How Does the Strength of the Financial Regulatory Regime Influence Auditors' Judgments to Constrain Aggressive Reporting in a Principles-Based Versus Rules-Based Accounting Environment?78 cited
2010International financial reporting standards — credible and reliable? An overview55 cited
2012Translation of IFRS: Language as a barrier to comparability49 cited
2014The influence of process accountability and accounting standard type on auditor usage of a status quo heuristic49 cited
2013Audit Fees and IAS / IFRS Adoption: Evidence from the Banking Industry43 cited
2012The Effect of IFRS on Cross-Border Acquisitions41 cited
2009International financial reporting standards: an indicator of high quality?40 cited
2009Do principles- vs. rules-based standards have a differential impact on U.S. auditors' decisions?36 cited
2012Comparability Effects of Mandatory IFRS Adoption33 cited
2010A Research-Based Perspective on the SEC’s Proposed Rule—Roadmap for the Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) by U.S. Issuers32 cited
2011POTENTIAL EFFECTS OF THE ADOPTION AND IMPLEMENTATION OF INTERNATIONAL FINANCIAL ACCOUNTING STANDARDS (IFRS) IN NIGERIA28 cited
2020Financial statement comparability and bank risk-taking28 cited
2018A study of long-lived asset impairment under U.S. GAAP and IFRS within the U.S. institutional environment27 cited
2018Financial Statement Comparability and Idiosyncratic Return Volatility25 cited
2014The Market Reaction to SEC IFRS-Related Announcements: The Case of American Depository Receipt (ADR) Firms in the U.S.23 cited
2017Earnings management using revenue classification shifting – evidence from the IFRS adoption period20 cited