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Evaluating Concepts-Based vs. Rules-Based Approaches to Standard Setting · Study

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ArticleEvaluating Concepts-Based vs. Rules-Based Approaches to Standard Setting

Laureen A. Maines2003

Article2003

Evaluating Concepts-Based vs. Rules-Based Approaches to Standard Setting

Laureen A. Maines · Eli Bartov · Patricia M. Fairfield · D. Eric Hirst · Teresa E. Iannaconi · Russell Mallett +3 more

152 citations·0/0 files stored·Accounting Horizons

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Accounting Education and Careers Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting

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References

1985Positive Accounting Theory 2008Financial Accounting Standards Board (FASB)2002Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions 2001Evidence About Auditor–Client Management Negotiation Concerning Client’s Financial Reporting 1990Audit Pricing and Independence.1988Economic consequences of accounting standards 1999Debt-Equity Hybrid Securities 1995An analysis of value destruction in AT&T's acquisition of NCR

Cited by

2014Comparing the Evolution of CSR Reporting to that of Financial Reporting 2007Attribute differences between U.S. GAAP and IFRS earnings: An exploratory study 2005Rules-Based Standards and the Lack of Principles in Accounting 2015Real and Accrual‐Based Earnings Management in the Pre‐ and Post‐IFRS Periods: Evidence from China 2007Trends in research on international accounting harmonization 2010Towards a paradigmatic foundation for accounting practice

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Year2003

Typearticle

Published2003-03-01

VenueAccounting Horizons

ISSN-L0888-7993

Languageen

Citations152

Files0 public / 0

ShelfAccounting Education and Careers

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doi10.2308/acch.2003.17.1.73

openalex_workW2104907910

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2004Reflecting form over substance: the case of Enron Corp.

2011Can Reporting Norms Create a Safe Harbor? Jury Verdicts against Auditors under Precise and Imprecise Accounting Standards