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Adverse Effects of Accounting Uniformity on Practice, Education, and Research 1
15 references·2 citing·41 second hop
Adverse Effects of Accounting Uniformity on Practice, Education, and Research 1 (2007)Adverse Effects of Accounting Uniformity …The Theory of Economic Regulation (2021)The Theory of Economic Regula…Forging Accounting Principles in Five Countries: A History and an Analysis of Trends (2012)Forging Accounting Principles…Minding our manners: Accounting as social norms (2005)Minding our manners: Accounti…The Advantage of Competitive Federalism for Securities Regulation (2003)The Advantage of Competitive …Regulatory competition for low cost-of-capital accounting rules (2002)Regulatory competition for lo…Regulatory competition among accounting standards within and across international boundaries (2002)Regulatory competition among …Management Control, Expectations, Common Knowledge, and Culture (2002)Management Control, Expectati…Why Not Allow FASB and IASB Standards to Compete in the U.S.? (2001)Why Not Allow FASB and IASB S…Limits to Information. (2000)Limits to Information.Theory of Accounting and Control (1996)Theory of Accounting and Cont…Foundations of social theory (1990)Foundations of social theoryLaw's Empire (1986)Law's EmpireStrategic Accounting Choice and the Effects of Alternative Financial Reporting Requirements (1985)Strategic Accounting Choice a…On Civil Disobedience (1961)On Civil DisobedienceFinancial Accounting. A Distillation of Experience (1945)Financial Accounting. A Disti…Some Conceptual Tensions in Financial Reporting (2012)Some Conceptual Tensions in F…A Research Based Perspective on SEC’s Proposed Rule on ROADMAP FOR Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) by U.S. Issuers (2009)A Research Based Perspective …The Use of Knowledge in Society (1996)Disclosure level and the cost of equity capital. (1997)The information content of stock markets: why do emerging markets have synchronous stock price movements? (2000)Privacy in E‐Commerce: Development of Reporting Standards, Disclosure, and Assurance Services in an Unregulated Market (2003)Private Regulation in the Global Economy: A (P)Review (2010)Does accounting quality change following a switch from U.S. GAAP to IFRS? Evidence from Germany (2012)Reexamination of the perfectness concept for equilibrium points in extensive games (1975)Good News and Bad News: Representation Theorems and Applications (1981)Disclosure of Nonproprietary Information (1985)Adversarial and Inquisitorial Procedures in Arbitration (1998)Disclosures and Asset Returns (2003)Mandatory Versus Voluntary Disclosure in Markets with Informed and Uninformed Customers (2003)The Problem of Social Cost (1960)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Economic Action and Social Structure: The Problem of Embeddedness (1985)Recordkeeping and Human Evolution (2006)Accounting standards and the economics of standards (2009)The impact of religiosity and corruption on CSR reporting: The case of U.S. banks (2019)A Pure Theory of Local Expenditures (1956)Contestable Markets and the Theory of Industry Structure (1982)CHAPMAN AND HALL (1985)Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part II): Political Factors and Future Scenarios for U.S. Accounting Standards (2010)Earnings quality and the adoption of IFRS‐based accounting standards (2013)Accounting History: Definition and Relevance (1990)Changes in the code of ethics of the U.S. accounting profession, 1917 and 1988: The continual quest for legitimation (1995)What has the invisible hand achieved? (2006)Government Accounting: An Assessment of Theory, Purposes and Standards (2003)Perspectives on experimental research in managerial accounting (2003)Environmental uncertainty and managers’ use of discretionary accruals (2008)The Regulation of Entry (2000)The great reversals: the politics of financial development in the twentieth century (2003)Testing Theories of American Politics: Elites, Interest Groups, and Average Citizens (2014)An Integrative Model Of Organizational Trust (1995)Social Capital, Intellectual Capital, and the Organizational Advantage (1998)Social Capital: Its Origins and Applications in Modern Sociology (1998)Cross-Cultural Differences in Helping Strangers (2001)World Cinemas, Transnational Perspectives (2009)Ethics in engineering practice and research (2012)From Apology to Utopia: The Structure of International Legal Argument (1990)Distributive Justice, State Coercion, and Autonomy (2001)Power in global governance (2004)
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References

  • 1990Foundations of social theory16,594 cited
  • 2021The Theory of Economic Regulation5,483 cited
  • 1986Law's Empire1,601 cited
  • 1996Theory of Accounting and Control431 cited
  • 1961On Civil Disobedience372 cited
  • 2001Why Not Allow FASB and IASB Standards to Compete in the U.S.?208 cited
  • 2012Forging Accounting Principles in Five Countries: A History and an Analysis of Trends197 cited
  • 1985Strategic Accounting Choice and the Effects of Alternative Financial Reporting Requirements193 cited
  • 2002Regulatory competition among accounting standards within and across international boundaries163 cited
  • 2005Minding our manners: Accounting as social norms101 cited
  • 2003The Advantage of Competitive Federalism for Securities Regulation96 cited
  • 2002Management Control, Expectations, Common Knowledge, and Culture55 cited
  • 1945Financial Accounting. A Distillation of Experience47 cited
  • 2002Regulatory competition for low cost-of-capital accounting rules40 cited
  • 2000Limits to Information.16 cited

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A Research Based Perspective on SEC’s Proposed Rule on ROADMAP FOR Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) by U.S. Issuers
25 cited
  • 2012Some Conceptual Tensions in Financial Reporting20 cited