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The Impact of Principles-Based versus Rules-Based Accounting Standards on Auditors' Motivations and Evidence Demands
16 references·9 citing·44 second hop
The Impact of Principles-Based versus Rules-Based Accounting Standards on Auditors' Motivations and Evidence Demands (2014)The Impact of Principles-Based versus Rul…The Psychology of Closed Mindedness (2013)The Psychology of Closed Mind…Sources of Method Bias in Social Science Research and Recommendations on How to Control It (2011)Sources of Method Bias in Soc…Structural Equation Modeling: A Second Course (2007)Structural Equation Modeling:…Common method biases in behavioral research: A critical review of the literature and recommended remedies. (2003)Common method biases in behav…Accounting for the effects of accountability. (1999)Accounting for the effects of…Principles and Practice of Structural Equation Modeling (1998)Principles and Practice of St…Motivated closing of the mind: "Seizing" and "freezing." (1996)Motivated closing of the mind…Alternative Ways of Assessing Model Fit (1992)Alternative Ways of Assessing…Structural Model Evaluation and Modification: An Interval Estimation Approach (1990)Structural Model Evaluation a…Social and cognitive strategies for coping with accountability: Conformity, complexity, and bolstering. (1989)Social and cognitive strategi…Lay Epistemics and Human Knowledge (1989)Lay Epistemics and Human Know…Lay epistemics and human knowledge cognitive and motivational bases (1989)Lay epistemics and human know…The Elaboration Likelihood Model of Persuasion (1986)The Elaboration Likelihood Mo…Accountability: The neglected social context of judgment and choice. (1985)Accountability: The neglected…Accountability and complexity of thought. (1983)Accountability and complexity…The dilution effect: Nondiagnostic information weakens the implications of diagnostic information (1981)The dilution effect: Nondiagn…The necessity of AI audit standards boards (2025)The necessity of AI audit sta…Audit evidence, technology, and judgement: A review of the literature in response to ED‐500 (2023)Audit evidence, technology, a…The effect of financial reporting regimes on audit report lags and audit fees: evidence from firms cross-listed in the USA (2022)The effect of financial repor…Principles-Based Accounting Standards and Audit Outcomes: Empirical Evidence (2021)Principles-Based Accounting S…Does Mandatory IFRS Adoption Affect Audit Hours and the Effectiveness to Constrain Earnings Management? Evidence from Italy (2021)Does Mandatory IFRS Adoption …The impact of the precision of accounting standards on the expanded auditor’s report in the European Union (2020)The impact of the precision o…Intertwined institutionalization: pressures on Vietnam’s accounting profession during transition to IFRS (2020)Intertwined institutionalizat…Are changes in international accounting standards making them more complex? (2019)Are changes in international …IFRS Consequences on Accounting Conservatism in Europe: Do Auditor Incentives Matter? 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References

  • 2003Common method biases in behavioral research: A critical review of the literature and recommended remedies.81,863 cited
  • 1998Principles and Practice of Structural Equation Modeling36,041 cited
  • 1992Alternative Ways of Assessing Model Fit27,192 cited
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  • 1986The Elaboration Likelihood Model of Persuasion8,811 cited
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  • 1985Accountability: The neglected social context of judgment and choice.625 cited
  • 1989Social and cognitive strategies for coping with accountability: Conformity, complexity, and bolstering.

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610 cited
  • 1981The dilution effect: Nondiagnostic information weakens the implications of diagnostic information605 cited
  • Cited by

    • 2020The impact of the precision of accounting standards on the expanded auditor’s report in the European Union42 cited
    • 2025The necessity of AI audit standards boards31 cited
    • 2019Are changes in international accounting standards making them more complex?31 cited
    • 2021Principles-Based Accounting Standards and Audit Outcomes: Empirical Evidence27 cited
    • 2022The effect of financial reporting regimes on audit report lags and audit fees: evidence from firms cross-listed in the USA23 cited
    • 2011IFRS Consequences on Accounting Conservatism in Europe: Do Auditor Incentives Matter?21 cited
    • 2023Audit evidence, technology, and judgement: A review of the literature in response to ED‐50020 cited
    • 2020Intertwined institutionalization: pressures on Vietnam’s accounting profession during transition to IFRS18 cited
    • 2021Does Mandatory IFRS Adoption Affect Audit Hours and the Effectiveness to Constrain Earnings Management? Evidence from Italy15 cited