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PROFESSIONAL JUDGEMENT IN ACCOUNTING: CONTENTS AND CONDITIONS OF APPLICATION

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1955A BEHAVIORAL MODEL OF RATIONAL CHOICE15,851 cited
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2019Auditing Standards, Professional Judgment, and Audit Quality60 cited
2011How Standardized Is Accounting?44 cited
2017Corporate Disclosure, Materiality, and Integrated Report: An Event Study Analysis32 cited
2017The Influence of Accounting Theory on the FASB Conceptual Framework18 cited
2019The Interaction of Perceived Subjectivity and Pay Transparency on Professional Judgment in a Profit Pool Setting: The Case of Large Law Firms17 cited

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2023RISK-ORIENTED STRATEGIC MANAGEMENT ACCOUNTING IN UKRAINE12 cited

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