The Impact of the Type of Accounting Standards on Preparers' Judgments

By Jim Psaros, K. Trotman. 2004

87 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems

View Paper: https://www.semanticscholar.org/paper/26cb327157c6f99ee7258605c7180ee42706833c

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. S. Boelens
2. Geert Braam

In Management Information Systems

1. S. Boelens
2. Geert Braam

Citations in the corpus

• Principles-Based Versus Rules-Based Accounting Standards: The Influence of Standard Precision and Audit Committee Strength on Financial Reporting Decisions (2011, unknown): “Using two separate experiments involving a consolidation judgment, Psaros and Trotman (2004) consider whether corporate accountants will justify aggressive judgments by more aggressively interpreting case-specific information.”
• Quality of financial reporting: measuring qualitative characteristics (2009, background): “…the influence US GAAP and IFRS have on the quality of financial reports show positive, insignificant and negative differential effects (Barth et al., 2008; Van der Meulen et al., 2007; Barth et al., 2006; Bartov et al., 2005; Psaros & Trotman, 2004; Amir et al., 1993; Ashbaugh and Olsson, 2002).”