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Aggressive Reporting and Probabilistic Auditing in a Principles-Based Environment
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What this work says
Outgoing claims: the papers this work cites, builds on, or argues with.
inferredcites →https://doi.org/10.1007/978-0-387-77247-9_15openalex-extracted
Strategic Audit Policies Without Commitment
inferredcites →https://doi.org/10.1016/0022-0531(79)90031-0openalex-extracted
Optimal contracts and competitive markets with costly state verification
inferredcites →https://doi.org/10.1016/0047-2727(72)90010-2openalex-extracted
Income tax evasion: a theoretical analysis
inferredcites →https://doi.org/10.1016/0047-2727(95)01569-8openalex-extracted
Auditing claims in the insurance market with fraud: The credibility issue
inferredcites →https://doi.org/10.1111/1475-679x.00006openalex-extracted
Imperfect Information and Credible Communication
inferredcites →https://doi.org/10.1111/j.1467-6281.2006.00196.xopenalex-extracted
Principles‐ versus rules‐based accounting standards: the FASB's standard setting strategy
inferredcites →https://doi.org/10.1111/j.1539-6975.2006.00182.xopenalex-extracted
The Impact of Insurance Fraud Detection Systems
inferredcites →https://doi.org/10.1177/0148558x0401900411openalex-extracted
A Model of Auditing Under Bright-Line Accounting Standards
inferredcites →https://doi.org/10.1506/47tf-whq1-rg39-8jx4openalex-extracted
The Effect of Competitive Bidding on Engagement Planning and Pricing*
inferredcites →https://doi.org/10.2139/ssrn.1413120openalex-extracted
Impact of IFRS Transition on Audit and Non-Audit Fees: Evidence from Small and Medium-Sized Listed Companies in Finland
inferredcites →https://doi.org/10.2139/ssrn.317100openalex-extracted
A Model of Auditing Under Bright-Line Accounting Standards
inferredcites →https://doi.org/10.2139/ssrn.360441openalex-extracted
Behavioral Evidence on the Effects of Principles- and Rules-Based Standards
inferredcites →https://doi.org/10.2307/2297481openalex-extracted
Samurai Accountant: A Theory of Auditing and Plunder
inferredcites →https://doi.org/10.2307/2491283openalex-extracted
Self-Enforcing Voluntary Disclosures
inferredcites →https://doi.org/10.2307/2491402openalex-extracted
Auditor Attention to and Judgments of Aggressive Financial Reporting
inferredcites →https://doi.org/10.2307/2526692openalex-extracted
Equilibrium Verification and Reporting Policies in a Model of Tax Compliance
inferredcites →https://doi.org/10.2307/2555850openalex-extracted
Honesty and Evasion in the Tax Compliance Game
inferredcites →https://doi.org/10.2308/acch.2003.17.1.61openalex-extracted
Principles-Based Accounting Standards
inferredcites →https://doi.org/10.2308/acch.2003.17.1.91openalex-extracted
Behavioral Evidence on the Effects of Principles- and Rules-Based Standards
inferredcites →https://doi.org/10.2308/accr.2004.79.4.1181openalex-extracted
Financial Reporting System Choice and Disclosure Management
inferredcites →https://doi.org/10.2308/accr.2005.80.4.1101openalex-extracted
Economic Effects of Tightening Accounting Standards to Restrict Earnings Management
inferredcites →https://doi.org/10.2308/accr.2010.85.4.1325openalex-extracted
Joint Effects of Principles-Based versus Rules-Based Standards and Auditor Type in Constraining Financial Managers’ Aggressive Reporting
inferredcites →https://doi.org/10.2308/tar-9403090156openalex-extracted
Strategic Auditing for Fraud.
What points at this work
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inferred← citeshttps://doi.org/10.21608/abj.2015.127454openalex-snapshot
أثر أساس إعداد المعاییر المحاسبیة على سلوک مراقب الحسابات تجاه إدارة منشأة العمیل للأرباح (دراسة تجریبیة)
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