Principles-Based Versus Rules-Based Accounting Standards: The Influence of Standard Precision and Audit Committee Strength on Financial Reporting Decisions

By Christopher P. Agoglia, T. Doupnik, G. Tsakumis. 2011

313 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/20ce0b8d4a2d87fe14685f8a814b44a68d4620e1

Citations in the corpus

• Do key audit matters impact financial reporting behavior? (2020, unknown): “Agoglia et al. (2011) hypothesize that CFOs are less likely to report aggressively when applying a less-precise (more principles-based) standard than a more-precise (more rules-based) standard due to higher second-guessing concerns from regulators in a principles-based environment.”