Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

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

Principles‐ versus rules‐based accounting standards: the FASB's standard setting strategy

4 references·16 citing·51 second hop

FromToDepth

this work references cited by second hop

References

2002Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions1,044 cited
2005Economic Effects of Tightening Accounting Standards to Restrict Earnings Management883 cited
2003Principles-Based Accounting Standards582 cited
2002“Political” Lobbying on Proposed Standards: A Challenge to the IASB307 cited

Cited by

2008On the global acceptance of IAS/IFRS accounting standards: The logic and implications of the principles-based system253 cited
2010Implications for GAAP from an analysis of positive research in accounting242 cited
2017Accounting Comparability, Audit Effort, and Audit Outcomes232 cited
2015A review of accounting research in the Asia Pacific region102 cited
2011Can Reporting Norms Create a Safe Harbor? Jury Verdicts against Auditors under Precise and Imprecise Accounting Standards98 cited
2010The effect of SFAS 142 on the ability of goodwill to predict future cash flows89 cited
2010Hicksian Income in the Conceptual Framework84 cited
2008An Empirical Examination of a Three-Component Model of Professional Commitment among Public Accountants79 cited
2011Accounting, Governance and the Crisis: Is Risk the Missing Link?76 cited
2012The Updated COSO Internal Control—Integrated Framework: Recommendations and Opportunities for Future Research

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

73 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

2018Transformation of accounting through digital standardisation63 cited

2018Carriers of ideas in accounting standard-setting and financialization: The role of epistemic communities62 cited

2016Neither Principles Nor Rules: Making Corporate Governance Work in Sub-Saharan Africa62 cited

2022CEO pay ratio voluntary disclosures and stakeholder reactions56 cited