Principles-based versus rules-based accounting standards: The influence of standard precision and audit committee strength on financial reporting decisions

Accounting Review

Volumn 86, Issue 3, 2011, Pages 747-767

  Agoglia, Christopher P ^a   Doupnik, Timothy S ^b   Tsakumis, George T ^c  

^a UNIVERSITY OF MASSACHUSETTS   (United States)

^b UNIVERSITY OF SOUTH CAROLINA   (United States)

^c DREXEL UNIVERSITY   (United States)

Author keywords

Audit committee; IFRS; Principles based standards; Rules based standards; Standard precision

Indexed keywords

EID: 79958079849     PISSN: 00014826     EISSN: None     Source Type: Journal    
DOI: 10.2308/accr.00000045     Document Type: Article

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