Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Reporting on the Past: A New Approach to Improving Accounting Today

4 references·16 citing·50 second hop

FromToDepth

this work references cited by second hop

References

2008Financial Accounting Standards Board (FASB)1,095 cited
1992Optimistic reporting in the property- casualty insurance industry403 cited
1980Management accounting235 cited
1986Qualitative Characteristics of Accounting Information149 cited

Cited by

2006Employee Stock Option Fair‐Value Estimates: Do Managerial Discretion and Incentives Explain Accuracy?*91 cited
2011Accounting Restatements and the Timeliness of Disclosures77 cited
2017When Do Auditors Use Specialists' Work to Improve Problem Representations of and Judgments about Complex Estimates?76 cited
2007Rewriting earnings history76 cited
2004The Role of Incentives to Manage Earnings and Quantification in Auditors' Evaluations of Management-Provided Information75 cited
2001Do Stock Prices of Property Casualty Insurers Fully Reflect Information about Earnings, Accruals, Cash Flows, and Development?74 cited
2003Improving Financial Reports by Revealing the Accuracy of Prior Estimates*68 cited
2014Fair Value Measurement in Financial Reporting65 cited
2014An exploratory study of earnings management detectability, analyst coverage and the impact of IFRS adoption: Evidence from China59 cited
2005US accounting standards and their environment: A dualistic study of their 75-years of transition

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

59 cited

2003Historical Accounting and the Endogenous Credibility of Current Disclosures59 cited

2011Consequences and Institutional Determinants of Unregulated Corporate Financial Statements: Evidence from Embedded Value Reporting53 cited

2005Separating Facts from Forecasts in Financial Statements53 cited

2006An empirical investigation of earnings restatements by Australian firms52 cited

2010Consensus Information and Nonprofessional Investors’ Reaction to the Revelation of Estimate Inaccuracies50 cited

2019Improving Auditors' Consideration of Evidence Contradicting Management's Estimate Assumptions39 cited