메뉴 건너뛰기




Volumn 17, Issue 1, 2003, Pages 73-89

Evaluating concepts-based vs. rules-based approaches to standard setting

Author keywords

[No Author keywords available]

Indexed keywords


EID: 27844515663     PISSN: 08887993     EISSN: 15587975     Source Type: Journal    
DOI: 10.2308/acch.2003.17.1.73     Document Type: Note
Times cited : (88)

References (27)
  • 1
    • 0013206174 scopus 로고    scopus 로고
    • American Institute of Certified Public Accountants (AICPA)., Statement on Auditing Standards No. 90. New York, NY: AICPA
    • American Institute of Certified Public Accountants (AICPA). 1999. Audit Committee Communications. Statement on Auditing Standards No. 90. New York, NY: AICPA.
    • (1999) Audit Committee Communications
  • 2
    • 0001280732 scopus 로고
    • The debt equivalence of leases: An empirical investigation
    • (April)
    • Bowman, R. 1980. The debt equivalence of leases: An empirical investigation. The Accounting Review 55 (April): 237-255.
    • (1980) The Accounting Review , vol.55 , pp. 237-255
    • Bowman, R.1
  • 3
    • 77249107386 scopus 로고    scopus 로고
    • Introduction to accounting recommendations
    • Canadian Institute of Chartered Accountants (CICA), Toronto, Canada: CICA
    • Canadian Institute of Chartered Accountants (CICA). 2002. Introduction to accounting recommendations. In CICA Handbook. Toronto, Canada: CICA.
    • (2002) Cica Handbook
  • 4
    • 21844508125 scopus 로고
    • The ability of professional standards to mitigate aggressive reporting
    • (April)
    • Cuccia, A., K. Hackenbrack, and M. Nelson. 1995. The ability of professional standards to mitigate aggressive reporting. The Accounting Review 70 (April): 227-248.
    • (1995) The Accounting Review , vol.70 , pp. 227-248
    • Cuccia, A.1    Hackenbrack, K.2    Nelson, M.3
  • 5
    • 0036026435 scopus 로고    scopus 로고
    • Classifications manipulation and Nash accounting standards
    • (September)
    • Dye, R. 2002. Classifications manipulation and Nash accounting standards. Journal of Accounting Research 40 (September): 1125-1162.
    • (2002) Journal of Accounting Research , vol.40 , pp. 1125-1162
    • Dye, R.1
  • 6
    • 21844494527 scopus 로고
    • Operating lease accounting and the market's assessment of equity risk
    • (Autumn)
    • Ely, K. 1995. Operating lease accounting and the market's assessment of equity risk. Journal of Accounting Research 33 (Autumn): 435-458.
    • (1995) Journal of Accounting Research , vol.33 , pp. 435-458
    • Ely, K.1
  • 8
    • 77249123160 scopus 로고
    • Financial Accounting Standards Board (FASB)., Norwalk, CT: FASB
    • Financial Accounting Standards Board (FASB). 1982. Accounting for Sales of Real Estate. Norwalk, CT: FASB.
    • (1982) Accounting For Sales of Real Estate
  • 9
    • 34547738783 scopus 로고    scopus 로고
    • Financial Accounting Standards Board (FASB)., Norwalk, CT: FASB
    • Financial Accounting Standards Board (FASB). 1998. Accounting for Leases: A Codification. Norwalk, CT: FASB.
    • (1998) Accounting For Leases: A Codification
  • 10
    • 0002269056 scopus 로고
    • Financial engineering in corporate finance: An overview
    • (Winter)
    • Finnerty, J. 1988. Financial engineering in corporate finance: An overview. Financial Management (Winter): 14-33.
    • (1988) Financial Management , pp. 14-33
    • Finnerty, J.1
  • 11
    • 0035732881 scopus 로고    scopus 로고
    • Evidence about auditor-client management negotiation concerning client's financial reporting
    • (December)
    • Gibbins, M., S. Salterio, and A. Webb. 2001. Evidence about auditor-client management negotiation concerning client's financial reporting. Journal of Accounting Research 39 (December): 535-563.
    • (2001) Journal of Accounting Research , vol.39 , pp. 535-563
    • Gibbins, M.1    Salterio, S.2    Webb, A.3
  • 12
    • 77249148154 scopus 로고    scopus 로고
    • Brussels attacks accounting rules in the U.S
    • (february 21)
    • Guerrera, F., and P. Norman. 2002. Brussels attacks accounting rules in the U.S. Financial Times (February 21): 1.
    • (2002) Financial Times , pp. 1
    • Guerrera, F.1    Norman, P.2
  • 13
    • 0029715232 scopus 로고    scopus 로고
    • Auditors' incentives and their application of financial accounting standards
    • (January)
    • Hackenbrack, K., and M. Nelson. 1996. Auditors' incentives and their application of financial accounting standards. The Accounting Review 71 (January): 43-59.
    • (1996) The Accounting Review , vol.71 , pp. 43-59
    • Hackenbrack, K.1    Nelson, M.2
  • 14
    • 0035284947 scopus 로고    scopus 로고
    • The meaning of a defined accounting concept: Regulatory changes and the effect on auditor decision making
    • (March)
    • Hronsky, J., and K. Houghton. 2001. The meaning of a defined accounting concept: Regulatory changes and the effect on auditor decision making. Accounting, Organizations and Society 26 (March): 123-139.
    • (2001) Accounting, Organizations and Society , vol.26 , pp. 123-139
    • Hronsky, J.1    Houghton, K.2
  • 15
    • 0001036301 scopus 로고
    • Economic consequences of accounting standards: The lease disclosure rule change
    • (December)
    • Imhoff, E., and J. Thomas. 1988. Economic consequences of accounting standards: The lease disclosure rule change. Journal of Accounting and Economics 10 (December): 277-310.
    • (1988) Journal of Accounting and Economics , vol.10 , pp. 277-310
    • Imhoff, E.1    Thomas, J.2
  • 16
    • 0000802348 scopus 로고
    • An empirical study of audit committee support for auditors involved in technical disputes with client management
    • (July)
    • Knapp, M. 1987. An empirical study of audit committee support for auditors involved in technical disputes with client management. The Accounting Review 62 (July): 578-588.
    • (1987) The Accounting Review , vol.62 , pp. 578-588
    • Knapp, M.1
  • 17
    • 0001113843 scopus 로고
    • An analysis of value destruction in AT&T's acquisition of NCR
    • Lys, T., and L. Vincent. 1995. An analysis of value destruction in AT&T's acquisition of NCR. Journal of Financial Economics 39: 353-378.
    • (1995) Journal of Financial Economics , vol.39 , pp. 353-378
    • Lys, T.1    Vincent, L.2
  • 18
    • 0002054632 scopus 로고
    • Audit pricing and independence
    • (April)
    • Magee, R., and M. Tseng. 1990. Audit pricing and independence. The Accounting Review 65 (April): 315-336.
    • (1990) The Accounting Review , vol.65 , pp. 315-336
    • Magee, R.1    Tseng, M.2
  • 19
    • 0002752565 scopus 로고
    • Judgment and U.S. accounting standards
    • (June)
    • Mason, A., and M. Gibbons. 1991. Judgment and U.S. accounting standards. Accounting Horizons 5 (June): 14-24.
    • (1991) Accounting Horizons , vol.5 , pp. 14-24
    • Mason, A.1    Gibbons, M.2
  • 21
    • 0036993738 scopus 로고    scopus 로고
    • Evidence from auditors about managers' and auditors' earnings-management decisions
    • Nelson, M., J. Elliott, and R. Tarpley. 2002. Evidence from auditors about managers' and auditors' earnings-management decisions. The Accounting Review 77 (Supplement): 175-202.
    • (2002) The Accounting Review , vol.77 , Issue.SUPPL. , pp. 175-202
    • Nelson, M.1    Elliott, J.2    Tarpley, R.3
  • 23
    • 0013301692 scopus 로고    scopus 로고
    • Securities and Exchange Commission (SEC)., Release No. 34-42266. December 22. Washington, D.C.: Government Printing Office
    • Securities and Exchange Commission (SEC). 1999. Audit Committee Disclosure. Release No. 34-42266. December 22. Washington, D.C.: Government Printing Office.
    • (1999) Audit Committee Disclosure
  • 24
    • 0000587842 scopus 로고
    • Taxes and off-balance sheet financing: Research and development limited partnerships
    • (July)
    • Shevlin, T. 1987. Taxes and off-balance sheet financing: Research and development limited partnerships. The Accounting Review 62 (July): 480-509.
    • (1987) The Accounting Review , vol.62 , pp. 480-509
    • Shevlin, T.1
  • 26
    • 0002925453 scopus 로고
    • The effect of partner compensation schemes and generally accepted accounting principles on auditor judgment
    • (Fall)
    • Trompeter, G. 1994. The effect of partner compensation schemes and generally accepted accounting principles on auditor judgment. Auditing: A Journal of Practice & Theory 13 (Fall): 56-68.
    • (1994) Auditing: A Journal of Practice & Theory , vol.13 , pp. 56-68
    • Trompeter, G.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.