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ArticleCreative compliance in financial reporting

Atul K. Shah1996

Article1996

Creative compliance in financial reporting

99 citations·0/0 files stored·Accounting Organizations and Society

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

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References

1991The Elusive Spirit of the Law: Formalism and the Struggle for Legal Control 1997The persuasiveness of audit evidence: The case of accounting policy decisions 1992Accounting for growth : stripping the camouflage from company accounts

Cited by

2011Compliance Theory: A Goal Framing Approach 2012Boundary work and tax regulation: A Bourdieusian view 2000Dangerous derivatives: controlling and creating risks in international money 1996The professionalisation of accounting 2001The meaning of a defined accounting concept: regulatory changes and the effect on auditor decision making 2007Doing the truth: religion – deconstruction – justice, and accounting 2014The Politics of Detection in Business Regulation 1997Accounting Consultation Units: An Organizational Memory Analysis*

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1998Exploring the influences and constraints on creative accounting in the United Kingdomarticle · 2 shared references 2002THE IMPACT OF THE FINANCIAL REPORTING REVIEW PANEL ON ASPECTS OF THE INDEPENDENCE OF AUDITORS AND THEIR ATTITUDES TO COMPLIANCE IN THE UKarticle · 2 shared references 1997Regulatory arbitrage through financial innovationarticle · 2 shared references 2004The Value Relevance and Reliability of Brand Assets Recognized by U.K. Firmsarticle · 1 shared reference 2017When Compliance is not the Solution but the Problem: From Changes in Law to Changes in Attitudechapter · 1 shared reference 2003Audit committee support for auditors: The effects of materiality justification and accounting precisionarticle · 1 shared reference

Details

Year1996

Typearticle

Published1996-01-01

VenueAccounting Organizations and Society

ISSN-L0361-3682

Languageen

Citations99

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/0361-3682(95)00015-2

openalex_workW1990496606

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