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Principles‐ versus rules‐based accounting standards: the FASB's standard setting strategy

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Cited by:

  1. Marton, Jan & Runesson, Emmeli, 2017. "The predictive ability of loan loss provisions in banks – Effects of accounting standards, enforcement and incentives," The British Accounting Review, Elsevier, vol. 49(2), pages 162-180.
  2. Mojca Gornjak, 2019. "IFRS 9: Initiator of Changes in Management Accounting Processes," Management, University of Primorska, Faculty of Management Koper, vol. 14(2), pages 95-116.
  3. Tanja Lakovic & Jayne Fuglister, 2013. "The International Accounting Standards Board’s Progress in Promoting Judgement Through Objectives-Oriented Accounting Standards," International Journal of Business and Social Research, MIR Center for Socio-Economic Research, vol. 3(7), pages 28-42, July.
  4. Himick, Darlene & Brivot, Marion, 2018. "Carriers of ideas in accounting standard-setting and financialization: The role of epistemic communities," Accounting, Organizations and Society, Elsevier, vol. 66(C), pages 29-44.
  5. Okamoto, Noriaki, 2011. "Collective intentionality and aggressive earnings management: Developing Norman Macintosh's arguments in the debate over principles- versus rules-based accounting standards," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(2), pages 236-242.
  6. Drnevich, Dawn & Stuebs, Marty, 2013. "Cultural differences and judgment in financial reporting standards," Journal of Accounting Education, Elsevier, vol. 31(4), pages 461-482.
  7. Karen Benson & Peter M Clarkson & Tom Smith & Irene Tutticci, 2015. "A review of accounting research in the Asia Pacific region," Australian Journal of Management, Australian School of Business, vol. 40(1), pages 36-88, February.
  8. Wei Zhou & Liansheng Wu & Hong Wang, 2016. "The Consequences of Increasing the Scope of Managerial Judgement in Accounting Standards," Abacus, Accounting Foundation, University of Sydney, vol. 52(3), pages 404-440, September.
  9. Fatemi, Darius & Hasseldine, John & Hite, Peggy, 2014. "The impact of professional standards on accounting judgments: The role of availability and comparative information," Research in Accounting Regulation, Elsevier, vol. 26(1), pages 26-39.
  10. Jens Wüstemann & Sonja Wüstemann, 2010. "Why Consistency of Accounting Standards Matters: A Contribution to the Rules‐Versus‐Principles Debate in Financial Reporting," Abacus, Accounting Foundation, University of Sydney, vol. 46(1), pages 1-27, March.
  11. Frantz, Pascal & Instefjord, Norvald, 2018. "Regulatory competition and rules/principles-based regulation," LSE Research Online Documents on Economics 87301, London School of Economics and Political Science, LSE Library.
  12. Dirk Beerbaum & Maciej Piechocki & Christoph Weber, 2017. "Is there a Conflict between Principles-based Standard Setting and Structured Electronic Reporting with XBRL?," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2017(3), pages 33-52.
  13. Ken Peasnell & Graeme Dean & Günther Gebhardt, 2009. "Reflections on the Revision of the IASB Framework by EAA Academics," Abacus, Accounting Foundation, University of Sydney, vol. 45(4), pages 518-527, December.
  14. Pinto, Inês & Morais, Ana Isabel & Quick, Reiner, 2020. "The impact of the precision of accounting standards on the expanded auditor’s report in the European Union," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 40(C).
  15. Michael Bromwich & Richard Macve & Shyam Sunder, 2010. "Hicksian Income in the Conceptual Framework," Abacus, Accounting Foundation, University of Sydney, vol. 46(3), pages 348-376, September.
  16. Kothari, S.P. & Ramanna, Karthik & Skinner, Douglas J., 2010. "Implications for GAAP from an analysis of positive research in accounting," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 246-286, December.
  17. Shkulipa Lyudmyla, 2021. "Analysis of Impact of Changes in IFRSs on Convergence of Accounting Systems in World," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, vol. 31(3), pages 75-103, September.
  18. David B. Sutton & Carolyn J. Cordery & Tony Zijl, 2015. "The Purpose of Financial Reporting: The Case for Coherence in the Conceptual Framework and Standards," Abacus, Accounting Foundation, University of Sydney, vol. 51(1), pages 116-141, March.
  19. McEnroe, John E. & Sullivan, Mark, 2013. "An examination of the perceptions of auditors and chief financial officers regarding principles versus rules based accounting standards," Research in Accounting Regulation, Elsevier, vol. 25(2), pages 196-207.
  20. Franklin Nakpodia & Emmanuel Adegbite & Kenneth Amaeshi & Akintola Owolabi, 2018. "Neither Principles Nor Rules: Making Corporate Governance Work in Sub-Saharan Africa," Journal of Business Ethics, Springer, vol. 151(2), pages 391-408, August.
  21. Anna-Maija Lantto, 2014. "Business Involvement in Accounting: A Case Study of International Financial Reporting Standards Adoption and the Work of Accountants," European Accounting Review, Taylor & Francis Journals, vol. 23(2), pages 335-356, June.
  22. Joseph Mbawuni, 2019. "Assessing Financial Reporting Quality of Listed Companies in Developing Countries: Evidence from Ghana," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 11(9), pages 1-29, September.
  23. repec:mth:ijafr8:v:8:y:2018:i:3:p:91-107 is not listed on IDEAS
  24. Raffaele Fiume & Tiziano Onesti & Mauro Romano & Marco Taliento, 2015. "Dialogue with standard setters. Business Combinations under Common Control: Concerns, Criticisms and Strides," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2015(1), pages 107-126.
  25. Gilad Livne & Maureen McNichols, 2009. "An Empirical Investigation of the True and Fair Override in the United Kingdom," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 36(1‐2), pages 1-30, January.
  26. Dichev, Ilia D. & Graham, John R. & Harvey, Campbell R. & Rajgopal, Shiva, 2013. "Earnings quality: Evidence from the field," Journal of Accounting and Economics, Elsevier, vol. 56(2), pages 1-33.
  27. M. Naresh Kumar & V. Sree Hari Rao, 2015. "A New Methodology for Estimating Internal Credit Risk and Bankruptcy Prediction under Basel II Regime," Papers 1502.00882, arXiv.org.
  28. R. G. Walker, 2007. "Reporting entity concept: a case study of the failure of principles‐based regulation," Abacus, Accounting Foundation, University of Sydney, vol. 43(1), pages 49-75, March.
  29. Kohler, Hervé & Pochet, Christine & Le Manh, Anne, 2021. "Auditors as intermediaries in the endogenization of an accounting standard: The case of IFRS 15 within the telecom industry," Accounting, Organizations and Society, Elsevier, vol. 91(C).
  30. Mojca Gornjak, 2017. "Comparison of IAS 39 and IFRS 9: The Analysis of Replacement," International Journal of Management, Knowledge and Learning, International School for Social and Business Studies, Celje, Slovenia, vol. 6(1), pages 115-130.
  31. Dirk Beerbaum & Julia M. Puaschunder, 2019. "A Behavioral Approach to Irrational Exuberances – An Artificial Intelligence Roboethics Taxonomy," Scientia Moralitas Journal, Scientia Moralitas, Research Institute, vol. 4(1), pages 1-30, July.
  32. Masaki Kusano, 2012. "Does the Balance Sheet Approach Improve the Usefulness of Accounting Information?," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 2, pages 139-152, December.
  33. Krishnan, Gopal V. & Zhang, Jing, 2022. "Principles-based standards and conditional accounting conservatism," Advances in accounting, Elsevier, vol. 58(C).
  34. Peter Carey & Brad Potter & George Tanewski, 2014. "Application of the Reporting Entity Concept in Australia," Abacus, Accounting Foundation, University of Sydney, vol. 50(4), pages 460-489, December.
  35. Bradbury, Michael E. & Schröder, Laura B., 2012. "The content of accounting standards: Principles versus rules," The British Accounting Review, Elsevier, vol. 44(1), pages 1-10.
  36. Hodges, Ron & Mellett, Howard, 2012. "The U.K. private finance initiative: An accounting retrospective," The British Accounting Review, Elsevier, vol. 44(4), pages 235-247.
  37. M. Naresh Kumar & V. Sree Hari Rao, 2015. "A New Methodology for Estimating Internal Credit Risk and Bankruptcy Prediction under Basel II Regime," Computational Economics, Springer;Society for Computational Economics, vol. 46(1), pages 83-102, June.
  38. McEnroe, John E. & Sullivan, Mark, 2011. "Individual investors’ attitudes toward the acceptance of International Financial Reporting Standards in the United States," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 20(1), pages 20-31.
  39. Dennis, Ian, 2008. "A conceptual enquiry into the concept of a ‘principles-based’ accounting standard," The British Accounting Review, Elsevier, vol. 40(3), pages 260-271.
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