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

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2005Rules-Based Standards and the Lack of Principles in Accounting149 cited
2015Real and Accrual‐Based Earnings Management in the Pre‐ and Post‐IFRS Periods: Evidence from China

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2007Trends in research on international accounting harmonization126 cited

2010Towards a paradigmatic foundation for accounting practice110 cited

2004Reflecting form over substance: the case of Enron Corp.103 cited

2011Can Reporting Norms Create a Safe Harbor? Jury Verdicts against Auditors under Precise and Imprecise Accounting Standards98 cited

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2006Worldwide Financial Reporting78 cited

2007Doing the truth: religion – deconstruction – justice, and accounting75 cited

2014Readability of Notes to the Financial Statements and the Adoption of IFRS73 cited

2010Why Consistency of Accounting Standards Matters: A Contribution to the Rules‐Versus‐Principles Debate in Financial Reporting69 cited

2006Attribute Differences between Us Gaap and IFRS Earnings: An Exploratory Study67 cited

2015The Effects of Financial Reporting on Bank Loan Contracting in Global Markets: Evidence from Mandatory IFRS Adoption65 cited

2016Do auditor judgment frameworks help in constraining aggressive reporting? Evidence under more precise and less precise accounting standards65 cited