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Creative compliance in financial reporting
3 references·16 citing·53 second hop
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this work references cited by second hop

References

  • 1991The Elusive Spirit of the Law: Formalism and the Struggle for Legal Control282 cited
  • 1997The persuasiveness of audit evidence: The case of accounting policy decisions170 cited
  • 1992Accounting for growth : stripping the camouflage from company accounts131 cited

Cited by

  • 2011Compliance Theory: A Goal Framing Approach149 cited
  • 2012Boundary work and tax regulation: A Bourdieusian view121 cited
  • 2000Dangerous derivatives: controlling and creating risks in international money84 cited
  • 1996The professionalisation of accounting83 cited
  • 2001The meaning of a defined accounting concept: regulatory changes and the effect on auditor decision making76 cited
  • 2007Doing the truth: religion – deconstruction – justice, and accounting75 cited
  • 2014The Politics of Detection in Business Regulation73 cited
  • 1997Accounting Consultation Units: An Organizational Memory Analysis*72 cited
  • 2001A Framework for the Classification of Accounts Manipulations68 cited
  • 2017Stitched on the Edge: Rule Evasion, Embedded Regulators, and the Evolution of Markets62 cited
  • 2001Corporate governance in transition economies: a case study of two Chinese airlines60 cited
  • 1999

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The Effect of Independence on Decisions concerning Additional Audit Work: A European Perspective
51 cited
  • 2009Regulatory Failures and Regulatory Solutions: A Characteristic Analysis of the Aftermath of Disaster48 cited
  • 1998Exploring the influences and constraints on creative accounting in the United Kingdom46 cited
  • 2002The teaching of ethics in management accounting: progress and prospects45 cited
  • 2005Accounting for Liabilities: Conceptual Issues, Standard Setting, and Evidence from Academic Research45 cited