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ArticlePrinciples-Based Accounting Standards

Katherine Schipper2003

Article2003

Principles-Based Accounting Standards

Katherine Schipper

582 citations·0/0 files stored·Accounting Horizons

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Accounting Education and Careers

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References

2001The relevance of the value relevance literature for financial accounting standard setting: another view 2008Financial Accounting Standards Board (FASB)2002Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions 1997Smoothing income in anticipation of future earnings

Cited by

2015A Review of the IFRS-Adoption Literature 2009Market and Political/Regulatory Perspectives on the Recent Accounting Scandals 2016Financial statement comparability and expected crash risk 2006The survival of international differences under IFRS: towards a research agenda 2010Principles-Based versus Rules-Based Accounting Standards: The Influence of Standard Precision and Audit Committee Strength on Financial Reporting Decisions 2014Learning the “Craft” of Auditing: A Dynamic View of Auditors' On‐the‐Job Learning 2017Financial Statement Comparability and the Efficiency of Acquisition Decisions 2008Financial Reporting Transparency

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Details

Year2003

Typearticle

Published2003-03-01

VenueAccounting Horizons

ISSN-L0888-7993

Languageen

Citations582

Files0 public / 0

ShelfAccounting Theory and Financial Reporting

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doi10.2308/acch.2003.17.1.61

openalex_workW2011961954

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