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Keywords: U.S. GAAP
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Journal Articles
Journal of International Accounting Research (2019) 18 (1): 47–70.
Published: 01 March 2019
... was established in 1982 to require foreign equity and debt issuers that prepared their financial statements under non-U.S. Generally Accepted Accounting Principles (GAAP) to reconcile their earnings and shareholders' equity to U.S. GAAP. In an effort to converge the U.S. GAAP and the IFRS pursuant to the “Norwalk...
Journal Articles
Journal of International Accounting Research (2018) 17 (3): 21–41.
Published: 01 September 2018
...Marc Cussatt; Li Huang; Troy J. Pollard ABSTRACT This study examines whether accounting quality changed for a diverse set of German firms that were required to switch accounting standards from U.S. Generally Accepted Accounting Principles (U.S. GAAP) to International Financial Reporting Standards...
Journal Articles
Journal of International Accounting Research (2017) 16 (1): 1–19.
Published: 01 March 2017
... note: Accepted by Tony Kang. November 2013 October 2016 2017 IFRS U.S. GAAP Form 20-F reconciliation audit fees industry-specialist auditor TABLE 1 Breakdown of Sample Two measures are used to proxy for auditor industry specialization. The first...
Journal Articles
Journal of International Accounting Research (2017) 16 (1): 37–57.
Published: 01 March 2017
... U.S. GAAP and IFRS principles, especially in terms of the guidelines surrounding business combinations and the concept of control. Now, given the similarity of the U.S. GAAP and IFRS equity investment accounting standards and their more recent emphasis on the control concept, one would not expect...