Joint Effects of Principles-Based Versus Rules-Based Standards and Auditor Type in Constraining Financial Managers’ Aggressive Reporting

By K. Jamal, Hun-Tong Tan. 2010

143 citations recorded by the source corpus.

Subfields: Accounting, General Decision Sciences, Management Information Systems

View Paper: https://www.semanticscholar.org/paper/9c2ab3150a897cf65995cc6d386a3c90d04a17bf

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): “Jamal and Tan 2010 examine whether auditor type e.g., principles-oriented or rulesoriented affects financial managers’ reporting decisions under rules-based and principles-based standards.”