Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Accounting Standards, Implementation Guidance, and Example‐Based Reasoning

16 references·9 citing·54 second hopsampled

FromToDepth

this work references cited by second hop· second hop is a sample of the most-cited connections

References

1977Features of similarity.7,414 cited
1998All Frames Are Not Created Equal: A Typology and Critical Analysis of Framing Effects2,592 cited
2002Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions1,044 cited
1997The analogical mind.635 cited
1981The dilution effect: Nondiagnostic information weakens the implications of diagnostic information605 cited
1985Nature of priming effects on categorization.539 cited
1991Heuristics and biases: Expertise and task realism in auditing.437 cited
2003The Effect of Quality Assessment and Directional Goal Commitment on Auditors' Acceptance of Client-Preferred Accounting Methods369 cited
2003How Are Earnings Managed? Examples from Auditors296 cited
2003Behavioral Evidence on the Effects of Principles- and Rules-Based Standards290 cited
1997Accountability, the Dilution Effect, and Conservatism in Auditors' Fraud Judgments236 cited
1999The Effect of Experience on the Use of Irrelevant Evidence in Auditor Judgment196 cited
1997The Influence of Time Pressure and Accountability on Auditors' Processing of Nondiagnostic Information171 cited
1992Implications of Seemingly Irrelevant Evidence in Audit Judgment170 cited
1997

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

The persuasiveness of audit evidence: The case of accounting policy decisions

170 cited

1986Expertise and Auditors' Judgments of conjunctive Events159 cited

Cited by

2014Differences in earnings management between firms using US GAAP and IAS/IFRS44 cited
2016How Do Experienced Users Evaluate Hybrid Financial Instruments?39 cited
2012A Pragmatic Approach to More Efficient Corporate Disclosure38 cited
2009Do principles- vs. rules-based standards have a differential impact on U.S. auditors' decisions?36 cited
2013Motivating Revisions of Management Accounting Systems: An Examination of Organizational Goals and Accounting Feedback35 cited
2020Friends in low places: How peer advice and expected leadership feedback affect staff auditors’ willingness to speak up30 cited
2009Behavioral Studies of the Effects of Regulation on Earnings Management and Accounting Choice25 cited
2010Comment on the IASB Discussion Paper ‘Preliminary Views on Revenue Recognition in Contracts with Customers’24 cited
2015Mapping and exploring the topography of contemporary financial accounting research23 cited