Search Results | Accounting Horizons | American Accounting Association

1-1 of 1

Sort by

Sort Order Select

Journal Articles

How Does the Strength of the Financial Regulatory Regime Influence Auditors' Judgments to Constrain Aggressive Reporting in a Principles-Based Versus Rules-Based Accounting Environment?

Jeffrey R. Cohen, Ganesh Krishnamoorthy, Marietta Peytcheva, Arnold M. Wright

Accounting Horizons (2013) 27 (3): 579–601.

DOI: https://doi.org/10.2308/acch-50502

Published: 01 September 2013

... regime, lead to more conservative reporting when compared to rules-based standards coupled with a stronger financial regulatory regime, which is the way the U.S. environment is often characterized. financial regulatory regime principles-based standards rules-based standards audit judgments public...

View article

Add to Citation Manager

NARROW

How Does the Strength of the Financial Regulatory Regime Influence Auditors' Judgments to Constrain Aggressive Reporting in a Principles-Based Versus Rules-Based Accounting Environment?

Email alerts

How Does the Strength of the Financial Regulatory Regime Influence Auditors' Judgments to Constrain Aggressive Reporting in a Principles-Based Versus Rules-Based Accounting Environment?

Email alerts

This Feature Is Available To Subscribers Only