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Keywords: principles-based standards
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Journal Articles

The Economic Consequences of Heightened Materiality Uncertainty: An Auditing Perspective

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Ying Huang, Ningzhong Li, Jieying Zhang, Xiaolu Zhou
Journal: The Accounting Review
The Accounting Review (2024) 99 (4): 225–249.
https://doi.org/10.2308/TAR-2021-0716
Published: 01 July 2024
... fees principles-based standards bright-line rules Matrixx Initiatives Inc. v. Siracusano Materiality is a fundamental and pervasive concept in financial reporting and auditing. Auditors have the responsibility to assess whether the financial statements are presented fairly...
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Journal Articles

Rules-Based Accounting Standards and Litigation

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Dain C. Donelson, John M. McInnis, Richard D. Mergenthaler
Journal: The Accounting Review
The Accounting Review (2012) 87 (4): 1247–1279.
https://doi.org/10.2308/accr-10274
Published: 01 July 2012
...-based (see, e.g., DiPiazza et al. 2006 ). The Securities and Exchange Commission ( SEC 2010 ) is considering just such a shift to the more principles-based International Financial Reporting Standards (IFRS). One concern with such proposals is that a move to principles-based standards will increase...
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