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ArticleProfessional judgment and accounting standards

Grant A. Brown1993

Article1993

Professional judgment and accounting standards

Grant A. Brown · Daniel B. Thornton

48 citations·0/0 files stored·Accounting Organizations and Society

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Accounting and Organizational Management

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References

1963The Structure of Scientific Revolutions 1963Experimental and Quasi-Experimental Designs for Research 1979Transaction-Cost Economics: The Governance of Contractual Relations 1963The Structure of Scientific Revolutions 2008Philosophy and the Mirror of Nature 1980Philosophy and the Mirror of Nature 1980Godel, Escher, Bach: An Eternal Golden Braid.1980The roles of accounting in organizations and society

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2020First Impression Bias: Evidence from Analyst Forecasts 2002PROFESSIONAL SOCIALISATION, COMMERCIAL PRESSURES AND JUNIOR STAFF'S TIME-PRESSURED IRREGULAR AUDITING—A CONTEXTUAL INTERPRETATION 2010Interpretation and application of “new” and “complex” international financial reporting standards in Fiji: Implications for convergence of accounting standards 1997User involvement in the standard-setting process: A research note on the congruence of accountant and user perceptions of decision usefulness 2004Earnings Quality Under Rules- vs. Principles-Based Accounting Standards: A Test of the Skinner Hypothesis

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Details

Year1993

Typearticle

Published1993-05-01

VenueAccounting Organizations and Society

ISSN-L0361-3682

Languageen

Citations48

Files0 public / 0

ShelfAccounting Theory and Financial Reporting

Identifiers

doi10.1016/0361-3682(93)90017-z

openalex_workW2064910969

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2005Earnings Quality under Rules‐ versus Principles‐based Accounting Standards: A Test of the Skinner Hypothesis / LA QUALITÉ DES RÉSULTATS SELON QUE LES NORMES COMPTABLES SONT AXÉES SUR LES RÈGLES OU SUR LES PRINCIPES: VÉRIFICATION DE L'HYPOTHÈSE DE SKINNER*

2016The Impact of Accounting Estimates on Financial Position and Business Performance – Case of Non-Current Intangible and Tangible Assets

2021Ambiguity in public sector performance measurement: a systematic literature review