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

Rules-Based Accounting Standards and Litigation

The Accounting Review (2012) 87 (4): 1247–1279.
This article has been cited by the following articles in journals that are participating in CrossRef Cited-by Linking.
Measuring novice auditor orientation and its impact on judgment
  • Ferdy van Beest
  • Robert Pinsker
Managerial Auditing Journal (2024) 39 (3): 217.
Principles based accounting standards, audit fees and going concern: evidence using advanced machine learning
  • Meena Subedi
International Journal of Accounting & Information Management (2024) 32 (2): 308.
CFO Power and Audit Quality
  • Ayoob Alyafai
  • Ariful Islam
  • Harjinder Singh
  • Nigar Sultana
Australian Accounting Review (2024)
The Effect of the FASB-IASB convergence project on the rulesand principles-based nature of U.S. GAAP and IFRS
  • Steve Lin
  • Grace Pownall
  • Assma Sawani
  • Changjiang (John) Wang
SSRN Electronic Journal (2024)
The merits of securities litigation and corporate reputation
  • Dain C. Donelson
  • Antonis Kartapanis
  • Christopher G. Yust
Contemporary Accounting Research (2024) 41 (1): 424.
The details matter: SEC regulatory guidance and informativeness in non-GAAP disclosure decisions
  • Hrishikesh Desai
  • Michael Davern
Meditari Accountancy Research (2024) 32 (6): 2083.
The Economic Consequences of Heightened Materiality Uncertainty: An Auditing Perspective
  • Ying Huang
  • Ningzhong Li
  • Jieying Zhang
  • Xiaolu Zhou
The Accounting Review (2024) 99 (4): 225.
Users’ Solicitation of Disclosure When Accounting Standards Restrict Managers’ Discretion Over Financial Reporting: Evidence from Conference Calls
  • Musaib Ashraf
  • Gus De Franco
  • R. Christopher Small
  • Spencer Young
SSRN Electronic Journal (2024)
The Information Content of Earnings: The Effects of a Change in Accounting Approach
  • David Cabán
Journal of Corporate Accounting & Finance (2024)
Impact of credit rating downgrades and tightness of accounting standards on earnings management in listed SMES
  • Ying Zhee Lim
  • Anna Azriati Che Azmi
  • Tuan Hock Ng
Investment Management and Financial Innovations (2024) 21 (3): 40.
Fair value accounting standards and securities litigation
  • Musaib Ashraf
  • Dain C. Donelson
  • John McInnis
  • Richard D. Mergenthaler
Journal of Accounting and Economics 101705.
Corporate Monitoring and Misreporting: The Role of Rules-Based and Principles-Based Accounting Standards
  • Li Fang
  • Jeffrey Pittman
  • Yinqi Zhang
  • Yuping Zhao
Auditing: A Journal of Practice & Theory (2024) 43 (3): 107.
The effect of financial reporting regimes on audit report lags and audit fees: evidence from firms cross-listed in the USA
  • Yu Zhou
  • Jiaxin Liu
  • Dongliang Lei
Journal of Financial Reporting and Accounting (2024) 22 (4): 917.
The joint effects of litigation risk and regulation on non‐GAAP reporting
  • Richard A. Cazier
  • Theodore E. Christensen
  • Kenneth J. Merkley
  • John S. Treu
Journal of Business Finance & Accounting (2024) 51 (3-4): 783.
Does the presence of a general counsel in top management affect securities class action lawsuits?
  • Audrey Wen‐Hsin Hsu
  • Sophia Liu
Corporate Governance: An International Review (2024) 32 (2): 275.
The effect of the FASB-IASB convergence project on the rules- and principles-based nature of US GAAP and IFRS
  • Steve Lin
  • Grace Pownall
  • Assma Sawani
  • Changjiang Wang
Review of Accounting Studies (2024)
Stakeholder and jurisdictional influence over IFRS 10's development
  • Monica Teixeira De Freitas
  • Wayne van Zijl
  • Asheer Jaywant Ram
  • Warren Maroun
South African Journal of Accounting Research (2024) 38 (1): 27.
The Merits of Securities Litigation and Corporate Reputation
  • Dain C. Donelson
  • Antonis Kartapanis
  • Christopher Yust
SSRN Electronic Journal (2023)
Financial statement fraud litigation, material weaknesses, and board characteristics
  • David Manry
  • Hua-Wei Huang
  • Yun-Chia Yan
Accounting Research Journal (2023) 36 (4/5): 349.
IFRS Enforcement
  • Mark Kim
  • Heejeong Shin
SSRN Electronic Journal (2023)
The effect of the rules- versus principles-based accounting standards on opinion shopping
  • Heesun Chung
  • Yewon Kim
Managerial Auditing Journal (2023) 38 (3): 264.
Are Financial Statements More Comparable When GAAP Restricts Managers’ Discretion?
  • Spencer Young
Management Science (2023)
Principles-based accounting standards and audit outcomes: empirical evidence
  • Myojung Cho
  • Gopal V. Krishnan
Review of Accounting Studies (2023) 28 (1): 164.
Does the Level of Enforcement Shape the Complexity in Accounting Standards?
  • Ana Isabel Morais
  • Inês Pinto
International Journal of Financial Studies (2023) 11 (1): 34.
Regulation and valuation of non-International Financial Reporting Standards disclosures
  • Sadhir Issirinarain
  • Michael Adelowotan
  • Marybeth Rouse
Journal of Economic and Financial Sciences (2023) 16 (1)
Principles Based Accounting Standards, Audit Fees and Going Concern: Evidence Using Advanced Machine Learning
  • Meena Subedi
SSRN Electronic Journal (2023)
Changes Over Time in the Relevance of Accounting Information in Credit Ratings*
  • Ahrum Choi
  • Seungbin Oh
Korean Accounting Journal (2023) 32 (4): 1.
The Road Not Taken: Evaluating the Consequences of the U.S.’ Non-Adoption of IFRS in 2012
  • John (Xuefeng) Jiang
  • David S. Koo
  • Isabel Wang
SSRN Electronic Journal (2023)
Do the SEC's disclosure rules affect shareholder value?
  • John L. Campbell
  • Mukesh Garg
  • Patrick Ryu
SSRN Electronic Journal (2023)
Securities class actions and conditional conservatism: Evidence from two legal events
  • Xiaomeng Chen
  • Meiting Lu
  • Yaowen Shan
  • Yizhou Zhang
Accounting & Finance (2023) 63 (2): 2441.
Verslaggevingsstandaarden en auditkwaliteit: een literatuurstudie
  • Niels van der Meer
  • Dick de Waard
Maandblad voor Accountancy en Bedrijfseconomie (2023) 97 (3/4): 77.
Accounting Rules and the Supply of Accountants
  • Anthony Le
SSRN Electronic Journal (2023)
The Determinants and Consequences of Big 4 Lobbying Positions on Proposed Financial Accounting Standards
  • Brian R. Monsen
The Accounting Review (2022) 97 (3): 309.
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.
Do Managers Issue More Voluntary Disclosure When GAAP Limits Their Reporting Discretion in Financial Statements?
  • PAUL HRIBAR
  • RICHARD MERGENTHALER
  • AARON ROESCHLEY
  • SPENCER YOUNG
  • CHRIS X. ZHAO
Journal of Accounting Research (2022) 60 (1): 299.
Media Sentiment and Shareholder Litigation
  • Richard A. Cazier
  • Jianning Huang
  • Jeff L. McMullin
  • Fuzhao Zhou
SSRN Electronic Journal (2022)
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.
Problems of national accounting systems transformation under the auspice of IFRS and their impact on the accounting process cost
  • M. V. Rodchenkov
Moscow University Economics Bulletin (2022) (3): 22.
Do IPOs bear more severe legal consequences of accounting misstatements?
  • Biyu Wu
Journal of Accounting and Public Policy (2022) 41 (3): 106945.
The impact of IFRS 10 on consolidated financial reporting
  • Anna Bedford
  • Martin Bugeja
  • Nelson Ma
Accounting & Finance (2022) 62 (1): 101.
Principles-based standards and conditional accounting conservatism
  • Gopal V. Krishnan
  • Jing Zhang
Advances in Accounting (2022) 58: 100607.
Fair Value Accounting Standards and Securities Litigation
  • Musaib Ashraf
  • Dain C. Donelson
  • John M. McInnis
  • Richard Dean Mergenthaler
SSRN Electronic Journal (2022)
Influence of auditor's gender, experience, rule observance attitudes and critical thinking disposition on materiality judgements
  • Batul Towfique Hasan
  • Parmod Chand
  • Meiting Lu
International Journal of Auditing (2021) 25 (1): 188.
The relationship between financial reporting standards and accounting irregularities: evidence from US banks
  • Ali İhsan Akgün
  • Yener Altunbaş
  • Yurtsev Uymaz
Journal of Financial Crime (2021) 28 (4): 1161.
Are Financial Statements More Comparable When GAAP Restricts Managers’ Discretion?
  • Spencer Young
SSRN Electronic Journal (2021)
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.
How do the current auditing standards fit the emergent use of blockchain?
  • Marion Pauline Gauthier
  • Nathalie Brender
Managerial Auditing Journal (2021) 36 (3): 365.
The Determinants and Consequences of Big 4 Lobbying Positions on Proposed Financial Accounting Standards
  • Brian Monsen
SSRN Electronic Journal (2021)
The Data Analytics Journey: Interactions Among Auditors, Managers, Regulation, and Technology*
  • Ashley A. Austin
  • Tina D. Carpenter
  • Margaret H. Christ
  • Christy S. Nielson
Contemporary Accounting Research (2021) 38 (3): 1888.
Measuring Accounting Fraud and Irregularities Using Public and Private Enforcement
  • Dain C. Donelson
  • Antonis Kartapanis
  • John McInnis
  • Christopher G. Yust
The Accounting Review (2021) 96 (6): 183.
  • Online ISSN 1558-7967
  • Print ISSN 0001-4826

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