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A true and fair view of the principles/rules debate

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References

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2003Behavioral Evidence on the Effects of Principles- and Rules-Based Standards290 cited
2005The adoption of International Accounting Standards in the European Union205 cited

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2010Why Consistency of Accounting Standards Matters: A Contribution to the Rules‐Versus‐Principles Debate in Financial Reporting69 cited
2006Perceptions of the true and fair view concept: an empirical investigation54 cited
2010Islamic Financing and Business Framework: A Survey.47 cited
2012Some Implications of IFRS Adoption for Accounting Education46 cited
2008A conceptual enquiry into the concept of a ‘principles-based’ accounting standard45 cited
2020The Readability of Sustainability Reporting in New Zealand over time43 cited

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2011

The content of accounting standards: Principles versus rules

39 cited

2006Legal Certainty, European-ness andRealpolitik35 cited

2010Wiarygodność sprawozdań finansowych wobec aktywnego kształtowania wyniku finansowego32 cited

2012The impact of expertise on the mediating role of the audit committee32 cited

2020Implementing IFRS in Saudi Arabia: evidence from publicly traded companies30 cited

2021True and Fair Override: Accounting Expert Opinions, Explanations from Behavioural Theories, and Discussions for Sustainability Accounting29 cited

2013Reflections on the origins of modern accounting28 cited

2017Managerial Discretion in Accruals and Informational Efficiency25 cited