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Global Adoption of International Financial Reporting Standards: Implications for Accounting Education
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Global Adoption of International Financial Reporting Standards: Implications for Accounting Education (2013)Global Adoption of International Financia…Some Implications of IFRS Adoption for Accounting Education (2012)Some Implications of IFRS Ado…Conceptual framework for financial reporting (2012)Conceptual framework for fina…Adoption of IFRS in Brazil and the Consequences to Accounting Education (2012)Adoption of IFRS in Brazil an…A Critical Analysis of the Pedagogical Approach Employed in an Introductory Course to IFRS (2012)A Critical Analysis of the Pe…The darkening glass: Issues for translation of IFRS (2011)The darkening glass: Issues f…The content of accounting standards: Principles versus rules (2011)The content of accounting sta…International Accounting Standards Board (IASB) (2011)International Accounting Stan…Framework-based Approach to Teaching Principle-based Accounting Standards (2011)Framework-based Approach to T…IFRS: Beyond the Standards (2009)IFRS: Beyond the StandardsAdverse effects of uniform written reporting standards on accounting practice, education, and research (2009)Adverse effects of uniform wr…Global Financial Reporting: Implications for U.S. Academics (2008)Global Financial Reporting: I…Principles‐ versus rules‐based accounting standards: the FASB's standard setting strategy (2006)Principles‐ versus rules‐base…International accounting standards setting and U.S. exceptionalism (2005)International accounting stan…Principles-Based Accounting Standards (2003)Principles-Based Accounting S…Behavioral Evidence on the Effects of Principles- and Rules-Based Standards (2003)Behavioral Evidence on the Ef…Global Financial Reporting (2002)Global Financial ReportingThe relevance of the value relevance literature for financial accounting standard setting: another view (2001)Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions (2002)Financial Accounting Standards Board (FASB) (2008)Market and Political/Regulatory Perspectives on the Recent Accounting Scandals (2009)A Review of the IFRS-Adoption Literature (2015)Financial statement comparability and expected crash risk (2016)On Two Metaphors for Learning and the Dangers of Choosing Just One (1998)Teaching For Quality Learning At University (1999)Analytic Autoethnography (2006)Enhancing student engagement in large management accounting lectures (2017)Teaching pervasive skills to South African accounting students (2019)Economic Effects of Tightening Accounting Standards to Restrict Earnings Management (2005)On the global acceptance of IAS/IFRS accounting standards: The logic and implications of the principles-based system (2008)Implications for GAAP from an analysis of positive research in accounting (2010)Accounting Comparability, Audit Effort, and Audit Outcomes (2017)Disclosure level and the cost of equity capital. (1997)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Earnings management and investor protection: an international comparison (2003)Internal Controls and Conditional Conservatism (2010)Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions (2012)The impact of IFRS adoption on foreign direct investment (2012)The Theory of Economic Regulation (1971)Foundations of social theory (1990)Foundations of Social Theory (1991)Hicksian Income in the Conceptual Framework (2010)IFRS monopoly: the Pied Piper of financial reporting (2011)Lifting the veil on environment-social-governance rating methods (2013)Task complexity: Definition of the construct (1986)Experimental research in financial accounting (2002)Have IFRS Affected Earnings Management in the European Union? (2010)The effect of mandatory IFRS adoption on real and accrual-based earnings management activities (2014)European Financial Reporting (2004)Corporate aggregate disclosure practices in Jordan (2011)A geographic analysis of constituents’ formal participation in the process of international accounting standard setting: Do we have a level playing field? (2013)International Financial Reporting Standards and Earnings Management in Latin America (2016)Informativeness of stock prices after IFRS adoption in Brazil (2018)Perceptions regarding the implementation of International Financial Reporting Standards in Portugal and Brazil (2021)Does Mandatory IFRS Adoption Improve Information Comparability? (2012)Do Critical Audit Matter Paragraphs in the Audit Report Change Nonprofessional Investors' Decision to Invest? (2014)Measuring Country Differences in Enforcement of Accounting Standards: An Audit and Enforcement Proxy (2014)Client Conservatism and Auditor-Client Contracting (2012)Auditor Style and Financial Statement Comparability (2013)Integrating stakeholder theory and sustainability accounting: A conceptual synthesis (2020)
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References

  • 2003Principles-Based Accounting Standards582 cited
  • 2011International Accounting Standards Board (IASB)548 cited
  • 2012Conceptual framework for financial reporting522 cited
  • 2003Behavioral Evidence on the Effects of Principles- and Rules-Based Standards290 cited
  • 2006Principles‐ versus rules‐based accounting standards: the FASB's standard setting strategy269 cited
  • 2008Global Financial Reporting: Implications for U.S. Academics252 cited
  • 2009Adverse effects of uniform written reporting standards on accounting practice, education, and research114 cited
  • 2002Global Financial Reporting107 cited
  • 2012A Critical Analysis of the Pedagogical Approach Employed in an Introductory Course to IFRS60 cited
  • 2012Adoption of IFRS in Brazil and the Consequences to Accounting Education56 cited
  • 2011The darkening glass: Issues for translation of IFRS55 cited
  • 2011Framework-based Approach to Teaching Principle-based Accounting Standards52 cited
  • 2009IFRS: Beyond the Standards50 cited
  • 2012Some Implications of IFRS Adoption for Accounting Education46 cited
  • 2005International accounting standards setting and U.S. exceptionalism46 cited

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  • 2011The content of accounting standards: Principles versus rules39 cited
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