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The Impact of the Type of Accounting Standards on Preparers’ Judgments

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2012Financial Reporting Outcomes under Rules-Based and Principles-Based Accounting Standards84 cited
2008Earnings Management and Accounting Values: A Test of Gray (1988)63 cited
2020The effect of IFRS adoption on financial reporting quality: evidence from listed manufacturing firms in Ghana56 cited
2010

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Contextual issues of the convergence of International Financial Reporting Standards: The case of Germany

55 cited

2014The Impact of Principles-Based versus Rules-Based Accounting Standards on Auditors' Motivations and Evidence Demands50 cited

2008Convergence and harmonization of accounting standards in the South Pacific region46 cited

2014Are Juries More Likely to Second-Guess Auditors under Imprecise Accounting Standards?44 cited

2019Are changes in international accounting standards making them more complex?31 cited

2016The Influence of Native Versus Foreign Language on Chinese Subjects’ Aggressive Financial Reporting Judgments28 cited

2016Manager's Discretionary Power and Comparability of Financial Reports: An Analysis of the Regulatory Transition Process in Brazilian Accounting22 cited

2009FACTORS CAUSING DIFFERENCES IN THE FINANCIAL REPORTING PRACTICES IN SELECTED SOUTH PACIFIC COUNTRIES IN THE POST-CONVERGENCE PERIOD20 cited

2018Earnings management IFRS adoption in Brazilian and British companies19 cited

2021The impact of IFRS 10 on consolidated financial reporting19 cited

202155 years of Abacus: Evolution of Research Streams and Future Research Directions14 cited