Skip to Main Content
American Accounting Association
header search
Search
Advanced Search
Skip Nav Destination

Why Not Allow FASB and IASB Standards to Compete in the U.S.?

Accounting Horizons (2001) 15 (3): 257–271.
This article has been cited by the following articles in journals that are participating in CrossRef Cited-by Linking.
The Value of Mandatory Certification: A Real Effects Perspective
  • XU JIANG
  • BAOHUA XIN
  • YAN XIONG
Journal of Accounting Research (2023) 61 (1): 377.
The Social Value of FASB
  • Gregory B. Waymire
  • Sudipta Basu
Accounting, Economics, and Law: A Convivium (2022) 12 (2): 153.
Financial reporting uniformity: Its relation to comparability and its impact on financial statement users
  • Marcus L. Caylor
  • Dennis J. Chambers
  • Sunay Mutlu
Journal of Business Finance & Accounting (2022) 49 (9-10): 1457.
Does Restricting Managers' Discretion through GAAP Impact the Usefulness of Accounting Information in Debt Contracting?†
  • Lin Cheng
  • Jacob Jaggi
  • Spencer Young
Contemporary Accounting Research (2022) 39 (2): 826.
Principles-based versus rules-based: accounting standards precision and financial restatements in China
  • Shungen Luo
  • Fei Song
Asian Review of Accounting (2022) 30 (4): 581.
Principles-based accounting standards and the timeliness of annual reports: evidence from China
  • Fei Song
  • Jianan Zhou
Asian Review of Accounting (2021) 29 (3): 399.
Enhancing the Interface between Standard‐setters and Academic Research
  • Matt Pinnuck
  • Kevin Stevenson
Australian Accounting Review (2021) 31 (3): 169.
Accounting Harmonization and Investment Beauty Contests
  • Xu Jiang
  • Chao Tang
  • Gaoqing Zhang
SSRN Electronic Journal (2020)
The economic consequences of discrete recognition and continuous measurement
  • Pingyang Gao
  • Xu Jiang
Journal of Accounting and Economics (2020) 69 (1): 101250.
The effect of principles-based standards on financial statement comparability: The case of SFAS-142
  • Anthony Chen
  • James (Jianxin) Gong
  • Richard (Hung-Yuan) Lu
Advances in Accounting (2020) 49: 100474.
Integrated reporting and earnings quality: The moderating effect of agency costs
  • Victoria A. Obeng
  • Kamran Ahmed
  • Seema Miglani
Pacific-Basin Finance Journal (2020) 60: 101285.
Historical Cost and Conservatism Are Joint Adaptations That Help Identify Opportunity Cost
  • Sudipta Basu
  • Gregory B. Waymire
Accounting, Economics, and Law: A Convivium (2019) 9 (1)
Does greater user representation lead to more user focused standards? An empirical investigation of IASB’s approach to standard setting
  • Alnoor Bhimani
  • David Bond
  • Prabhu Sivabalan
Journal of Accounting and Public Policy (2019) 38 (2): 65.
The Social Construction of Accounting Reality: Translation of a Principles-Based Discourse
  • Masatsugu Sanada
SSRN Electronic Journal (2019)
Concepts travelling across disciplinary fields: the case of the business model
  • Laura Girella
  • Roberto Tizzano
  • Elisa Rita Ferrari
Journal of Management and Governance (2019) 23 (2): 373.
The Ecological Rationality of Historical Costs and Conservatism
  • Eduard Braun
Accounting, Economics, and Law: A Convivium (2019) 9 (1)
The impact of principles-based vs rules-based accounting standards on reporting quality and earnings management
  • Dennis Sundvik
Journal of Applied Accounting Research (2019) 20 (1): 78.
Financial Reporting Uniformity: Its Consequences and Relation to Comparability
  • Marcus L. Caylor
  • Dennis J. Chambers
  • Sunay Mutlu
SSRN Electronic Journal (2018)
Why Do Japanese Firms Voluntarily Adopt IFRS?
  • Masashi Okumura
  • Eriko Kameoka
  • Su Yan
SSRN Electronic Journal (2018)
The discovery of cumulative knowledge
  • Alan J. Richardson
Accounting, Auditing & Accountability Journal (2018) 31 (2): 563.
Economic Analysis of Widespread Adoption of CSR and Sustainability Reporting Standards
  • Hans Bonde Christensen
  • Luzi Hail
  • Christian Leuz
SSRN Electronic Journal (2018)
Financial statement comparability and segment disclosure
  • Mark A. Edmonds
  • David B. Smith
  • Matthew A. Stallings
Research in Accounting Regulation (2018) 30 (2): 103.
How does the FASB make decisions? A descriptive study of agenda-setting and the role of individual board members
  • John (Xuefeng) Jiang
  • Isabel Yanyan Wang
  • Daniel D. Wangerin
Accounting, Organizations and Society (2018) 71: 30.
IFRS Adoption and Value Relevance of Accounting Information: Evidence from a Developing Country
  • Habeeb Mohamed Nijam
  • Athambawa Jahfer
Global Business Review (2018) 19 (6): 1416.
Regulatory competition and rules/principles‐based regulation
  • Pascal Frantz
  • Norvald Instefjord
Journal of Business Finance & Accounting (2018) 45 (7-8): 818.
Legitimacy theory may explain the failure of global adoption of IFRS: the case of Europe and the U.S.
  • Francesco De Luca
  • Jenice Prather-Kinsey
Journal of Management and Governance (2018) 22 (3): 501.
Principles-Based Standards and Earnings Attributes
  • David Folsom
  • Paul Hribar
  • Richard D. Mergenthaler
  • Kyle Peterson
Management Science (2017) 63 (8): 2592.
The Joint Effects of Multiple Legal System Characteristics on Auditing Standards and Auditor Behavior
  • Dan A. Simunic
  • Minlei Ye
  • Ping Zhang
Contemporary Accounting Research (2017) 34 (1): 7.
Financial Regulation for a Better Society
  • Shyam Sunder
SSRN Electronic Journal (2017)
How Does the FASB Make Decisions? Agenda Setting, Individual Board Members, and Fair Value Accounting
  • John (Xuefeng) Jiang
  • Isabel Yanyan Wang
SSRN Electronic Journal (2017)
Development Cost Capitalization During R&D Races
  • Anja De Waegenaere
  • Richard C. Sansing
  • Jacco L. Wielhouwer
Contemporary Accounting Research (2017) 34 (3): 1522.
Financial Regulation for a Better Society
  • Shyam Sunder
Accounting, Economics, and Law: A Convivium (2017) 7 (2): 51.
Rethinking Financial Reporting: Standards, Norms and Institutions
  • Shyam Sunder
SSRN Electronic Journal (2016)
Do Reviews by External Auditors Improve the Information Content of Interim Financial Statements?
  • Peter Kajüter
  • Florian Klassmann
  • Martin Nienhaus
The International Journal of Accounting (2016) 51 (1): 23.
Did Mandatory Adoption of IFRS Increase Liquidity in the Canadian Stock Markets?
  • Shahid Khan
SSRN Electronic Journal (2016)
A review of the IFRS adoption literature
  • Emmanuel T. De George
  • Xi Li
  • Lakshmanan Shivakumar
Review of Accounting Studies (2016) 21 (3): 898.
The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research
  • CHRISTIAN LEUZ
  • PETER D. WYSOCKI
Journal of Accounting Research (2016) 54 (2): 525.
Cautiousness on convergence of accounting standards across countries
  • Silvia Angeloni
Corporate Communications: An International Journal (2016) 21 (2): 246.
Lobbying and Uniform Disclosure Regulation
  • HENRY L. FRIEDMAN
  • MIRKO S. HEINLE
Journal of Accounting Research (2016) 54 (3): 863.
Do IFRS‐Based Earnings Announcements Have More Information Content than Canadian GAAP‐Based Earnings Announcements?
  • Shahid Khan
  • Mark Anderson
  • Hussein Warsame
  • Michael Wright
Accounting Perspectives (2015) 14 (3): 276.
A Review of the IFRS-Adoption Literature
  • Emmanuel T. De George
  • Xi Li
  • Lakshmanan Shivakumar
SSRN Electronic Journal (2015)
Discursive Legitimation of Global Accounting Standards: Principles-Based as Discourse
  • Masatsugu Sanada
SSRN Electronic Journal (2015)
MCDM Approach for the Adoption of IFRS for SMEs: Using Taiwan as an Example
  • Jau-Yang Liu
  • Mu-Shang Lee
Journal of Testing and Evaluation (2015) 43 (4): 20130177.
Foreign Institutional Ownership and the Global Convergence of Financial Reporting Practices
  • VIVIAN W. FANG
  • MARK MAFFETT
  • BOHUI ZHANG
Journal of Accounting Research (2015) 53 (3): 593.
Information Efficiency of U.S. Restaurant Stocks that are Cross-Listed in Germany
  • Yoon Koh
  • Seoki Lee
  • Sudipta Basu
Journal of Hospitality & Tourism Research (2015) 39 (3): 316.
Mandatory disclosure and asymmetry in financial reporting
  • Jeremy Bertomeu
  • Robert P. Magee
Journal of Accounting and Economics (2015) 59 (2-3): 284.
Political pressures and the evolution of disclosure regulation
  • Jeremy Bertomeu
  • Robert P. Magee
Review of Accounting Studies (2015) 20 (2): 775.
Is a Full International Accounting Convergence Desirable?
  • David Procházka
Český finanční a účetní časopis (2015) 2015 (3): 7.
Financial Engineering and the Arms Race between Accounting Standard Setters and Preparers
  • Ronald A. Dye
  • Jonathan C. Glover
  • Shyam Sunder
SSRN Electronic Journal (2014)
Do IFRS Based Earnings Announcements Have More Information Content than Canadian GAAP Based Earnings Announcements?
  • Shahid Ali Khan
  • Mark C. Anderson
  • Hussein A. Warsame
SSRN Electronic Journal (2014)
  • Online ISSN 1558-7975
  • Print ISSN 0888-7993

Close Modal
This Feature Is Available To Subscribers Only

or Create an Account

Close Modal
Close Modal
This site uses cookies. By continuing to use our website, you are agreeing to our privacy policy.
Accept