Measuring Country Differences in Enforcement of Accounting Standards: An Audit and Enforcement Proxy

By Philip Brown, John P. Preiato, A. Tarca. 2013

372 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems

View Paper: https://www.semanticscholar.org/paper/f62ac7f5f8d5abad7f8d6fadfaf7bb82e8f72783

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. Joachim Gassen
2. A. Vanstraelen
3. Xi Li
4. Emmanuel T. De George
5. Stefano Cascino
6. L. Shivakumar
7. M. Deloof
8. C. Beuselinck

In Management Information Systems

1. Stefano Cascino
2. Joachim Gassen
3. L. Shivakumar
4. A. Vanstraelen

Citations in the corpus

• A review of the IFRS adoption literature (2016, background): “The evidence provided by Brown et al. (2014) seems to suggest that these proxies are unlikely to be sufficient to fully capture reporting enforcement.”
• What drives the comparability effect of mandatory IFRS adoption? (2014, positive): “…change indicator introduced by Christensen et al. (2013) is not available for all countries in our sample, we proxy for enforcement levels using the measure developed by Brown et al. (2013) and construct an enforcement change indicator based on their data in the spirit of Christensen et al. (2013).”
• Earnings Management within Multinational Corporations (2018, methodology): “Our enforcement indicator is based on the Brown et al. (2014) measure and developed in the spirit of Christensen et al. (2013).”