SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
Do principles‐based accounting standards lead to biased financial reporting? An Australian experiment
16 references·2 citing·44 second hop
Do principles‐based accounting standards lead to biased financial reporting? An Australian experiment (2007)Do principles‐based accounting standards …Financial Accounting Theory (2003)Financial Accounting TheoryPredecisional Distortion of Evidence as a Consequence of Real-Time Audit Review (2002)Predecisional Distortion of E…Experimental research in financial accounting (2002)Experimental research in fina…Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Valuation and Clean Surplus A…Earnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…An Empirical Exploration of Complex Accountability in Public Accounting (1994)An Empirical Exploration of C…Debiasing Audit Judgment with Accountability: A Framework and Experimental Results (1993)Debiasing Audit Judgment with…Effects of justification and a mechanical aid on judgment performance (1992)Effects of justification and …The Management of Corporate Financial Disclosure: Opportunism, Ritualism, Policies, and Processes (1990)The Management of Corporate F…Pressure and Performance in Accounting Decision Settings: Paradoxical Effects of Incentives, Feedback, and Justification (1990)Pressure and Performance in A…Positive Accounting Theory: A Ten Year Perspective. (1990)Positive Accounting Theory: A…Social and cognitive strategies for coping with accountability: Conformity, complexity, and bolstering. (1989)Social and cognitive strategi…Social and cognitive strategies for coping with accountability: Conformity, complexity, and bolstering. (1989)Social and cognitive strategi…Accountability: The neglected social context of judgment and choice. (1985)Accountability: The neglected…A Contingency Model for the Selection of Decision Strategies (1978)A Contingency Model for the S…A Contingency Model for the Selection of Decision Strategies (1978)A Contingency Model for the S…The likelihood of widespread accounting manipulation within an emerging economy (2021)The likelihood of widespread …The impact of IFRS 10 on consolidated financial reporting (2021)The impact of IFRS 10 on cons…The Nature of the Firm (1937)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The economic implications of corporate financial reporting (2005)The Principles of Psychology (1891)Judgment under Uncertainty: Heuristics and Biases (1974)Belief, Attitude, Intention and Behavior: An Introduction to Theory and Research (1975)Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology (1989)Self-Efficacy: A Theoretical Analysis of Its Determinants and Malleability (1992)A Theoretical Extension of the Technology Acceptance Model: Four Longitudinal Field Studies (2000)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)The Theory and Measurement of Business Income (1961)Capital markets research in accounting (2001)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)The Handbook of Social Psychology (1969)Heuristic versus systematic information processing and the use of source versus message cues in persuasion. (1980)The Elaboration Likelihood Model of Persuasion (1986)When do stereotypes come to mind and when do they color judgment? A goal-based theoretical framework for stereotype activation and application. (2003)Social Identity Complexity and Outgroup Tolerance (2005)Attention by design: Using attention checks to detect inattentive respondents and improve data quality (2017)Toward an Implied Cost of Capital (2001)Expected EPS and EPS Growth as Determinantsof Value (2005)The cost of capital, corporation finance and the theory of investment (2008)Disclosure of Nonproprietary Information (1985)Information quality and discretionary disclosure (1990)Managing Public Impressions: Environmental Disclosures in Annual Reports (1998)The impact of culture and governance on corporate social reporting (2005)Corporate Governance and Corporate Social Responsibility Disclosures: Evidence from an Emerging Economy (2012)The Discovery of Grounded Theory (2017)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Investor Psychology and Asset Pricing (2001)Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions (2002)Good Day Sunshine: Stock Returns and the Weather (2003)The emerging conceptualization of groups as information processors. (1997)Initial Trust Formation in New Organizational Relationships (1998)Gender stereotypes and workplace bias (2012)Sustainable Development and Corporate Performance: A Study Based on the Dow Jones Sustainability Index (2007)Corporate Governance and Sustainability Performance: Analysis of Triple Bottom Line Performance (2016)ESG practices and the cost of debt: Evidence from EU countries (2019)Posting versus Lurking: Communicating in a Multiple Audience Context (2005)
this work references cited by second hop

References

  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited
  • 1995Valuation and Clean Surplus Accounting for Operating and Financial Activities*2,224 cited
  • 2002Experimental research in financial accounting1,213 cited
  • 2003Financial Accounting Theory1,168 cited
  • 1978A Contingency Model for the Selection of Decision Strategies920 cited
  • 1990The Management of Corporate Financial Disclosure: Opportunism, Ritualism, Policies, and Processes634 cited
  • 1985Accountability: The neglected social context of judgment and choice.625 cited
  • 1989Social and cognitive strategies for coping with accountability: Conformity, complexity, and bolstering.610 cited
  • 1989Social and cognitive strategies for coping with accountability: Conformity, complexity, and bolstering.537 cited
  • 1993Debiasing Audit Judgment with Accountability: A Framework and Experimental Results366 cited
  • 1990Pressure and Performance in Accounting Decision Settings: Paradoxical Effects of Incentives, Feedback, and Justification342 cited
  • 1978A Contingency Model for the Selection of Decision Strategies244 cited
  • 1992Effects of justification and a mechanical aid on judgment performance237 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

  • 2002Predecisional Distortion of Evidence as a Consequence of Real-Time Audit Review234 cited
  • 1994An Empirical Exploration of Complex Accountability in Public Accounting190 cited
  • Cited by

    • 2021The likelihood of widespread accounting manipulation within an emerging economy32 cited
    • 2021The impact of IFRS 10 on consolidated financial reporting19 cited