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Some Implications of IFRS Adoption for Accounting Education
16 references·3 citing·50 second hop
Some Implications of IFRS Adoption for Accounting Education (2012)Some Implications of IFRS Adoption for Ac…National Adoption of International Accounting Standards: An Institutional Perspective (2010)National Adoption of Internat…Adverse effects of uniform written reporting standards on accounting practice, education, and research (2009)Adverse effects of uniform wr…Global Financial Reporting: Implications for U.S. Academics (2008)Global Financial Reporting: I…The relevance of International Financial Reporting Standards to a developing country: Evidence from Kazakhstan (2007)The relevance of Internationa…Some obstacles to global financial reporting comparability and convergence at a high level of quality (2007)Some obstacles to global fina…IFRS Adoption and Accounting Quality: A Review (2007)IFRS Adoption and Accounting …Rules, principles and judgments in accounting standards (2006)Rules, principles and judgmen…Principles‐ versus rules‐based accounting standards: the FASB's standard setting strategy (2006)Principles‐ versus rules‐base…A true and fair view of the principles/rules debate (2006)A true and fair view of the p…Accounting development in Pakistan (2005)Accounting development in Pak…Language, translation and the problem of international accounting communication (2004)Language, translation and the…Principles-Based Accounting Standards (2003)Principles-Based Accounting S…Comparative International Accounting (2003)Comparative International Acc…The Relevance and Observance of the IASC Standards in Developing Countries and the Particular Case of Zimbabwe (2000)The Relevance and Observance …Accounting in transition in the transitional economy (1995)Accounting in transition in t…A European true and fair view? (1993)A European true and fair view?Accounting Research in Abacus, A&F, AAR, and AJM from 2008–2015: A Review and Research Agenda (2017)Accounting Research in Abacus…Transitioning to IFRS in Australian Classrooms: Impact on Teaching Approaches (2012)Transitioning to IFRS in Aust…Ten Years of IFRS: Practitioners’ Comments and Suggestions for Research (2012)Ten Years of IFRS: Practition…The relevance of the value relevance literature for financial accounting standard setting: another view (2001)Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions (2002)Financial Accounting Standards Board (FASB) (2008)Market and Political/Regulatory Perspectives on the Recent Accounting Scandals (2009)A Review of the IFRS-Adoption Literature (2015)Financial statement comparability and expected crash risk (2016)Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally (1988)Management research: An introduction (1992)Case Study Research (2004)The impact of IFRS on accounting quality: Evidence from Greece (2013)Countries’ adoption of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) – early empirical evidence (2014)Real and Accrual‐Based Earnings Management in the Pre‐ and Post‐IFRS Periods: Evidence from China (2015)How the U.S. Accounting Profession Got Where It Is Today: Part II (2003)The survival of international differences under IFRS: towards a research agenda (2006)Have IFRS Affected Earnings Management in the European Union? (2010)International differences in IFRS policy choice: A research note (2010)Accounting Standards Harmonization and Financial Statement Comparability: Evidence from Transnational Information Transfer (2014)Economic Effects of Tightening Accounting Standards to Restrict Earnings Management (2005)On the global acceptance of IAS/IFRS accounting standards: The logic and implications of the principles-based system (2008)Implications for GAAP from an analysis of positive research in accounting (2010)Accounting Comparability, Audit Effort, and Audit Outcomes (2017)Job Market Signaling (1973)Earnings Management During Import Relief Investigations (1991)Law and Finance (1998)Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research (2008)Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence (2011)Mandatory IFRS reporting and changes in enforcement (2013)Disclosure level and the cost of equity capital. (1997)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Earnings management and investor protection: an international comparison (2003)Internal Controls and Conditional Conservatism (2010)Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions (2012)The impact of IFRS adoption on foreign direct investment (2012)International Accounting and Multinational Enterprises (1981)Connecting worlds: The translation of international auditing standards into post-Soviet audit practice (2007)The harmonization of government financial information systems: the role of the IPSASs (2007)UAE corporations‐specific characteristics and level of risk disclosure (2009)A linguistic theory of translation (1965)The Transition to IFRS and the Value Relevance of Financial Statements in Greece (2011)The continued survival of international differences under IFRS (2013)Course in General Linguistics (2017)Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)Institutions, Institutional Change and Economic Performance (1990)Institutions, Institutional Change and Economic Performance (1991)Social responsibility and financial performance: The role of good corporate governance (2015)Corporate Governance Deviance (2016)Islamic Governance, National Governance, and Bank Risk Management and Disclosure in MENA Countries (2017)Firm‐level Disclosures and the Relative Roles of Culture and Legal Origin (2003)Earnings management under German GAAP versus IFRS (2005)Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption? (2015)
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References

  • 2007IFRS Adoption and Accounting Quality: A Review915 cited
  • 2003Comparative International Accounting720 cited
  • 2003Principles-Based Accounting Standards582 cited
  • 2007Some obstacles to global financial reporting comparability and convergence at a high level of quality350 cited
  • 2010National Adoption of International Accounting Standards: An Institutional Perspective327 cited
  • 2006Principles‐ versus rules‐based accounting standards: the FASB's standard setting strategy269 cited
  • 2008Global Financial Reporting: Implications for U.S. Academics252 cited
  • 2000The Relevance and Observance of the IASC Standards in Developing Countries and the Particular Case of Zimbabwe231 cited
  • 2007The relevance of International Financial Reporting Standards to a developing country: Evidence from Kazakhstan189 cited
  • 2004Language, translation and the problem of international accounting communication188 cited
  • 2006A true and fair view of the principles/rules debate177 cited
  • 2005Accounting development in Pakistan137 cited
  • 2009Adverse effects of uniform written reporting standards on accounting practice, education, and research114 cited
  • 1995Accounting in transition in the transitional economy108 cited
  • 1993

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A European true and fair view?
108 cited
  • 2006Rules, principles and judgments in accounting standards106 cited
  • Cited by

    • 2017Accounting Research in Abacus, A&F, AAR, and AJM from 2008–2015: A Review and Research Agenda46 cited
    • 2012Ten Years of IFRS: Practitioners’ Comments and Suggestions for Research30 cited
    • 2012Transitioning to IFRS in Australian Classrooms: Impact on Teaching Approaches23 cited