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Rules, principles and judgments in accounting standards

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References

2002Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions1,044 cited
1992Rules versus Standards: An Economic Analysis804 cited
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2003Professionalism and Accounting Rules155 cited
2005Rules-Based Standards and the Lack of Principles in Accounting149 cited
1998The framework of financial accounting concepts and standards109 cited

Cited by

2015Earnings Management and Financial Distress: Evidence from India105 cited
2009Relevance of Academic Research and Researchers' Role in the IASB's Financial Reporting Standard Setting77 cited
2011Distress Risk, Growth and Earnings Quality74 cited
2016The predictive ability of loan loss provisions in banks – Effects of accounting standards, enforcement and incentives70 cited
2010Why Consistency of Accounting Standards Matters: A Contribution to the Rules‐Versus‐Principles Debate in Financial Reporting69 cited

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2006

Perceptions of the true and fair view concept: an empirical investigation

54 cited

2013A longitudinal study of the interplay of corporate collapse, accounting failure and governance change in Australia: Early 1890s to early 2000s47 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

2017Ambiguity of financial environmental information41 cited

2011The content of accounting standards: Principles versus rules39 cited

2014Auditor–Client Interactions in the Changed UK Regulatory Environment – A Revised Grounded Theory Model34 cited

2021Auditors as intermediaries in the endogenization of an accounting standard: The case of IFRS 15 within the telecom industry32 cited

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

2021Do IFRS disclosure requirements reduce the cost of capital? Evidence from Australia31 cited