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Adverse effects of uniform written reporting standards on accounting practice, education, and research
16 references·16 citing·32 second hopsampled
Adverse effects of uniform written reporting standards on accounting practice, education, and research (2009)Adverse effects of uniform written report…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…IFRS and the Accounting Consensus (2009)IFRS and the Accounting Conse…The wisdom of crowds: why the many are smarter than the few and how collective wisdom shapes business, economies, societies and nations (2004)The wisdom of crowds: why the…Regulatory competition among accounting standards within and across international boundaries (2002)Regulatory competition among …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…The Use of Knowledge in Society (1996)The Use of Knowledge in Socie…The aura of accounting in the context of a crisis: Germany and the first world war (1991)The aura of accounting in the…Foundations of Social Theory (1991)Foundations of Social TheoryFoundations of social theory (1990)Foundations of social theoryRational Expectations and the Aggregation of Diverse Information in Laboratory Security Markets (1988)Rational Expectations and the…Law's Empire (1986)Law's EmpireStrategic Accounting Choice and the Effects of Alternative Financial Reporting Requirements (1985)Strategic Accounting Choice a…The Theory of Economic Regulation (1971)The Theory of Economic Regula…Accounting comparability and relative performance evaluation by capital markets (2022)Accounting comparability and …Consistency as a Means to Comparability: Theory and Evidence (2021)Consistency as a Means to Com…Does greater user representation lead to more user focused standards? 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References

  • 1990Foundations of social theory16,594 cited
  • 1971The Theory of Economic Regulation8,084 cited
  • 1991Foundations of Social Theory7,933 cited
  • 1996The Use of Knowledge in Society6,434 cited
  • 2021The Theory of Economic Regulation5,483 cited
  • 2004The wisdom of crowds: why the many are smarter than the few and how collective wisdom shapes business, economies, societies and nations2,925 cited
  • 1986Law's Empire1,601 cited
  • 1988Rational Expectations and the Aggregation of Diverse Information in Laboratory Security Markets585 cited
  • 1996Theory of Accounting and Control431 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
  • 1991The aura of accounting in the context of a crisis: Germany and the first world war168 cited
  • 2002Regulatory competition among accounting standards within and across international boundaries163 cited
  • 2009IFRS and the Accounting Consensus113 cited

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  • 2000Limits to Information.16 cited
  • Cited by

    • 2011IFRS monopoly: the Pied Piper of financial reporting89 cited
    • 2010Hicksian Income in the Conceptual Framework84 cited
    • 2013Lifting the veil on environment-social-governance rating methods65 cited
    • 2012A Critical Analysis of the Pedagogical Approach Employed in an Introductory Course to IFRS60 cited
    • 2014Has the Quality of Accounting Education Declined?60 cited
    • 2018Analyst Coverage, Market Liquidity and Disclosure Quality: A Study of Fair-value Disclosures by European Real Estate Companies Under IAS 40 and IFRS 1353 cited
    • 2013Potential Adoption of IFRS by the United States: A Critical View53 cited
    • 2012Some Implications of IFRS Adoption for Accounting Education46 cited
    • 2015Waves of Global Standardization: Small Practitioners' Resilience and Intra-Professional Fragmentation within the Accounting Profession46 cited
    • 2011How Standardized Is Accounting?44 cited
    • 2016Uniform Versus Discretionary Regimes in Reporting Information with Unverifiable Precision and a Coordination Role38 cited
    • 2015Is There A Scientific Basis for Accounting? Implications for Practice, Research, and Education36 cited
    • 2016Rethinking Financial Reporting: Standards, Norms and Institutions34 cited
    • 2022Accounting comparability and relative performance evaluation by capital markets31 cited
    • 2021Consistency as a Means to Comparability: Theory and Evidence30 cited
    • 2019Does greater user representation lead to more user focused standards? An empirical investigation of IASB’s approach to standard setting28 cited