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Keywords: principles-based standards
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2024) 99 (4): 225–249.
Published: 01 July 2024
... by Chan Li, under the Senior Editorship of W. Robert Knechel. 28 10 2021 26 12 2023 02 01 2024 2024 materiality uncertainty audit pricing audit fees principles-based standards bright-line rules Matrixx Initiatives Inc. v. Siracusano...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2012) 87 (4): 1247–1279.
Published: 01 July 2012
... securities litigation safe harbor rules-based standards principles-based standards Many practitioners and members of the popular press decry the rules-based nature of U.S. GAAP and propose the adoption of standards that are more principles-based (see, e.g...
