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Professional judgment and accounting standards

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2020First Impression Bias: Evidence from Analyst Forecasts53 cited
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2010Interpretation and application of “new” and “complex” international financial reporting standards in Fiji: Implications for convergence of accounting standards40 cited
1997User involvement in the standard-setting process: A research note on the congruence of accountant and user perceptions of decision usefulness33 cited
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*29 cited
2004Earnings Quality Under Rules- vs. Principles-Based Accounting Standards: A Test of the Skinner Hypothesis29 cited
2016The Impact of Accounting Estimates on Financial Position and Business Performance – Case of Non-Current Intangible and Tangible Assets25 cited
2021Ambiguity in public sector performance measurement: a systematic literature review23 cited
2022Professional judgement in accounting and Aristotelian practical wisdom22 cited
1996Materiality and Risk Judgements: A Review of Users' Expectations22 cited
2019Actors’ dynamics toward performance-based budgeting: a mix of change and stability?17 cited