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Achieving High Quality, Comparable Financial Reporting: A Review of Independent Enforcement Bodies in Australia and the United Kingdom
16 references·8 citing·42 second hop
Achieving High Quality, Comparable Financial Reporting: A Review of Independent Enforcement Bodies in Australia and the United Kingdom (2007)Achieving High Quality, Comparable Financ…The Theory of Economic Regulation (2021)The Theory of Economic Regula…Constituent Participation and the IASB's International Financial Reporting Interpretations Committee (2007)Constituent Participation and…Worldwide Financial Reporting (2006)Worldwide Financial ReportingThe survival of international differences under IFRS: towards a research agenda (2006)The survival of international…The introduction of International Accounting Standards in Europe: Implications for international convergence (2005)The introduction of Internati…Rules-Based Standards and the Lack of Principles in Accounting (2005)Rules-Based Standards and the…Corporate Collapse. Accounting, Regulatory, and Ethical Failure (2005)Corporate Collapse. Accountin…A commentary on issues relating to the enforcement of International Financial Reporting Standards in the EU (2005)A commentary on issues relati…Principles-Based Accounting Standards (2003)Principles-Based Accounting S…Comparative International Accounting (2003)Comparative International Acc…Behavioral Evidence on the Effects of Principles- and Rules-Based Standards (2003)Behavioral Evidence on the Ef…The characteristics of firms subject to adverse rulings by the Financial Reporting Review Panel (2001)The characteristics of firms …Creative Accounting and the Cross-Eyed Javelin Thrower (1999)Creative Accounting and the C…Australia's ASRB. A Case Study of Political Activity and Regulatory ‘Capture’ (1987)Australia's ASRB. A Case Stud…Theories of Economic Regulation (1974)Theories of Economic Regulati…Theories of Economic Regulation (1974)Theories of Economic Regulati…Income smoothing in European banks: The contrasting effects of monitoring mechanisms (2021)Income smoothing in European …Enforcement and accounting quality in the context of IFRS: is there a gap in the literature? (2021)Enforcement and accounting qu…What accounting standards were the cause of enforcement actions following IFRS adoption? (2020)What accounting standards wer…How narrative reporting changed the business world: providing a new measurement tool (2016)How narrative reporting chang…Corporate governance and securities class actions (2013)Corporate governance and secu…Challenges and Opportunities in Cross-Country Accounting Research (2013)Challenges and Opportunities …Do accounting standards matter to financial analysts? An empirical analysis of the effect of cross-listing from different accounting standards regimes on analyst following and forecast error (2012)Do accounting standards matte…Mandatory Adoption of IFRS and Analysts’ Forecasts: How Much Does Enforcement Matter? (2009)Mandatory Adoption of IFRS an…Law and Finance (1998)Corporate Ownership Around the World (1999)Earnings management and investor protection: an international comparison (2003)An investigation of compliance with international accounting standards by listed companies in the Gulf Co-Operation Council member states (2008)The Development of Accounting Quality of IAS and IFRS over Time: The Case of Germany (2009)The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World (2012)In the Netherlands (1961)Comparative International Accounting (1981)Compliance with International Financial Reporting Standards and auditor choice: New evidence on the importance of the statutory audit (2009)The policy-making structure of European regulatory networks and the domestic adoption of standards (2011)Enforcement of Accounting Standards in Europe: Capital-Market-Based Evidence for the Two-Tier Mechanism in Germany (2012)The relevance of the value relevance literature for financial accounting standard setting: another view (2001)Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions (2002)Financial Accounting Standards Board (FASB) (2008)Market and Political/Regulatory Perspectives on the Recent Accounting Scandals (2009)A Review of the IFRS-Adoption Literature (2015)Financial statement comparability and expected crash risk (2016)Legal Determinants of External Finance (1997)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Some obstacles to global financial reporting comparability and convergence at a high level of quality (2007)Different approaches to corporate reporting regulation: How jurisdictions differ and why (2010)International differences in IFRS policy choice: A research note (2010)Towards a Positive Theory of the Determination of Accounting Standards. (1978)Rules, principles and judgments in accounting standards (2006)Organisational geographies of corporate responsibility: a UK-US comparison of retailers' ethical trading initiatives (2007)The Effects of IFRS 7 Adoption on Bank Disclosure in Europe (2009)Task complexity: Definition of the construct (1986)Experimental research in financial accounting (2002)On the global acceptance of IAS/IFRS accounting standards: The logic and implications of the principles-based system (2008)Have IFRS Affected Earnings Management in the European Union? (2010)The effect of mandatory IFRS adoption on real and accrual-based earnings management activities (2014)Firm‐level Disclosures and the Relative Roles of Culture and Legal Origin (2003)Earnings management under German GAAP versus IFRS (2005)Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption? (2015)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)RENT SEEKING: A SURVEY (1982)Capital markets research in accounting (2001)The New Comparative Economics (2003)Hierarchies and Bureaucracies: On the Role of Collusion in Organizations (1986)Rethinking Bank Regulation: Till Angels Govern (2005)
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References

  • 2021The Theory of Economic Regulation5,483 cited
  • 1974Theories of Economic Regulation1,535 cited
  • 1974Theories of Economic Regulation1,153 cited
  • 2003Comparative International Accounting720 cited
  • 2003Principles-Based Accounting Standards582 cited
  • 2006The survival of international differences under IFRS: towards a research agenda419 cited
  • 2005The introduction of International Accounting Standards in Europe: Implications for international convergence353 cited
  • 2003Behavioral Evidence on the Effects of Principles- and Rules-Based Standards290 cited
  • 2005Rules-Based Standards and the Lack of Principles in Accounting149 cited
  • 2005A commentary on issues relating to the enforcement of International Financial Reporting Standards in the EU146 cited
  • 1999Creative Accounting and the Cross-Eyed Javelin Thrower143 cited
  • 2007Constituent Participation and the IASB's International Financial Reporting Interpretations Committee133 cited
  • 2005Corporate Collapse. Accounting, Regulatory, and Ethical Failure126 cited
  • 2001The characteristics of firms subject to adverse rulings by the Financial Reporting Review Panel123 cited
  • 1987Australia's ASRB. A Case Study of Political Activity and Regulatory ‘Capture’

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103 cited
  • 2006Worldwide Financial Reporting78 cited
  • Cited by

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    • 2013Challenges and Opportunities in Cross-Country Accounting Research42 cited
    • 2021Income smoothing in European banks: The contrasting effects of monitoring mechanisms32 cited
    • 2016How narrative reporting changed the business world: providing a new measurement tool29 cited
    • 2021Enforcement and accounting quality in the context of IFRS: is there a gap in the literature?29 cited
    • 2013Corporate governance and securities class actions23 cited
    • 2012Do accounting standards matter to financial analysts? An empirical analysis of the effect of cross-listing from different accounting standards regimes on analyst following and forecast error21 cited
    • 2020What accounting standards were the cause of enforcement actions following IFRS adoption?18 cited