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Journal articles on the topic 'Accounting Accounting standards'

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Published: 4 June 2021
Last updated: 15 February 2022

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1

Perera, M. Hector B. "Accounting standards." International Journal of Accounting 31, no. 2 (January 1996): 261–64. http://dx.doi.org/10.1016/s0020-7063(96)90007-2.

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2

BARTH, MARY E., WAYNE R. LANDSMAN, and MARK H. LANG. "International Accounting Standards and Accounting Quality." Journal of Accounting Research 46, no. 3 (June 2008): 467–98. http://dx.doi.org/10.1111/j.1475-679x.2008.00287.x.

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3

Finley, Janene R., and Wayne E. Finley. "Financial Accounting Standards Board Accounting Standards Codification: Implications for Access." Behavioral & Social Sciences Librarian 29, no. 1 (February 24, 2010): 3–14. http://dx.doi.org/10.1080/01639260903571153.

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4

Ryska, J., and A. Valder. "Fair value in financial accounting." Agricultural Economics (Zemědělská ekonomika) 49, No. 11 (March 2, 2012): 526–32. http://dx.doi.org/10.17221/5442-agricecon.

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By progression of the expanding use of the International Accounting Standards, fair value is being pushed ahead instead of standard historical costs. The extension of the International Accounting Standards for financial instruments and long-term assets leads to the publishing of real net income of the enterprise. The necessity to express the fair values of assets for accountancy places specialists of this profession in a new position of professionals having a common language with investors. This trend started deepening when the International Valuation Standards Committee began to co-operate with the International Accounting Standards Committee more closely. This caused the harmonization of basic terms used for valuation of property.
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Magiera, Frank T. "Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings." CFA Digest 32, no. 3 (August 2002): 62–63. http://dx.doi.org/10.2469/dig.v32.n3.1124.

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Ashbaugh, Hollis, and Morton Pincus. "Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings." Journal of Accounting Research 39, no. 3 (December 2001): 417–34. http://dx.doi.org/10.1111/1475-679x.00020.

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7

Svoboda, P. "Balancing of the chosen intangible fixed assets according to the Czech accounting legislation, German accounting systems and international accounting standards." Agricultural Economics (Zemědělská ekonomika) 54, NO. 7 (July 31, 2008): 314–21. http://dx.doi.org/10.17221/2708-agricecon.

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The paper deals with the comparison of intangible fixed assets, especially in the area of determination, evaluation as at the date of the accounting transaction, closing date and possibilities of depreciation according to the Czech accounting legislation, the selected German accounting systems and the international accounting standards IAS/IFRS and US GAAP. An analysis of the selected Czech firms with a varied structure of intangible fixed assets was also performed. The analysis proved that, in spite of the running IAS/IFRS and US GAAP convergence process, there are significant differences in this area, which limit the comparability of financial statements of accounting units. This paper is not concerned in detail with the preference limits and permits for greenhouse gases and intangible assets in acquisition.
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8

Baudot, Lisa, Kristina C. Demek, and Zhongwei Huang. "The Accounting Profession's Engagement with Accounting Standards: Conceptualizing Accounting Complexity through Big 4 Comment Letters." AUDITING: A Journal of Practice & Theory 37, no. 2 (May 1, 2018): 175–96. http://dx.doi.org/10.2308/ajpt-51898.

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SUMMARY Regulators, standard setters, and the accounting profession maintain that complexity in accounting standards is a significant issue. However, it is unclear what complexity means in the context of accounting standards. This study examines, via comment letter submissions, the accounting profession's engagement with complexity in accounting standards. We analyze comment letters submitted to the Financial Accounting Standards Board (FASB) over a 12-year period and find the profession characterizes complexity through three dimensions—multiplicity, diversity, and interrelatedness. We examine the Big 4's discourse on these dimensions and observe consistency between audit firms in their discourse on several features. For instance, we find that firms primarily oppose proposed FASB changes when firms perceive those changes to increase rather than decrease complexity. Additionally, firms perceive proposed changes to affect financial statement preparers more often than other stakeholders. However, the Big 4 do not hold universal opinions as to the root causes of complexity. At the cross-firm level, we find inconsistencies that imply heterogeneity in the Big 4's discourse on root causes. Such inconsistency may, in and of itself, construct accounting complexity. Ultimately, we maintain that the Big 4's engagement with accounting standards has consequences for how complexity is thought about and acted upon in accounting standards.
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Park, Moon－Gon and Lee, Dong－Young. "Convergence of Accounting Standards." Korea International Accounting Review ll, no. 18 (June 2007): 259–78. http://dx.doi.org/10.21073/kiar.2007..18.012.

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10

Zeff, S. A. "Applying International Accounting Standards." International Journal of Accounting 35, no. 2 (July 2000): 289. http://dx.doi.org/10.1016/s0020-7063(00)00069-8.

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Obst, C., B. Edens, and L. Hein. "Ecosystem Services: Accounting Standards." Science 342, no. 6157 (October 24, 2013): 420. http://dx.doi.org/10.1126/science.342.6157.420-a.

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12

Picciotto, Robert. "Evaluation and Accounting Standards." Public Money and Management 24, no. 2 (April 2004): 84–86. http://dx.doi.org/10.1111/j.1467-9302.2004.00398.x.

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13

English, Linda. "Focus On Accounting Standards." Australian Accounting Review 5, no. 10 (November 1995): 2. http://dx.doi.org/10.1111/j.1835-2561.1995.tb00374.x.

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14

Schipper, Katherine. "Principles-Based Accounting Standards." Accounting Horizons 17, no. 1 (March 1, 2003): 61–72. http://dx.doi.org/10.2308/acch.2003.17.1.61.

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15

Apergis, Nicholas, Christina Christou, and Christis Hassapis. "Accounting standards convergence dynamics." Accounting Research Journal 27, no. 3 (October 28, 2014): 226–48. http://dx.doi.org/10.1108/arj-06-2013-0031.

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Hoogendoorn, Martin N. "Applying International Accounting Standards." International Journal of Accounting 39, no. 1 (January 2004): 113–15. http://dx.doi.org/10.1016/j.intacc.2003.12.005.

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Svoboda, P. "Valuation of tangible fixed assets pursuant to the Czech accounting law and international accounting standards." Agricultural Economics (Zemědělská ekonomika) 53, No. 10 (January 7, 2008): 466–74. http://dx.doi.org/10.17221/927-agricecon.

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The valuation of assets is a relatively challenging activity as well as a scientific discipline having an impact on the amount of the reported assets and economic result process. The report deals with the issue of valuation of the tangible fixed assets in the accounting entities compiling the financial statements pursuant to the Czech national legislation and in conformity with the requirements of the International Accounting Standards IAS/IFRS and US GAAP. The substantial differences in the definitions and valuation of the tangible fixed assets in these systems have been determined, indicating the impact on the economy of the accounting entity, both at the primary acquisition and as at the day of the closing of books. Attention has also been paid to the possibilities of recording the value decreases and to subsequent expenses. The analysis of legal regulations was completed with the analysis of the financial statements from selected economic entities. As per the international standards, the main difference consists in the possibility of component depreciation of tangible assets or, on the other hand, the possibility of group depreciation, in the differences in valuation in the event of acquisition paid for and of acquisition by one’s own production and in the possibility to consider the costs of disposal of assets. The subsequent expenses are also construed in a different manner: as per the Czech regulation, they are construed as repairs and maintenance. The substantial difference in comparison with the Czech regulation consists in the possibility of re-valuation of assets upwards as well as the method of actual value determination.
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Agarwal, Rishi, and Dr R. K. Agarwal. "Analysis of Accounting Standards: IFRS and IND AS." International Journal of Trend in Scientific Research and Development Volume-3, Issue-2 (February 28, 2019): 535–47. http://dx.doi.org/10.31142/ijtsrd21403.

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Kaur, Dr Manpreet. "Convergence of Accounting Standards in India with IfRS." Paripex - Indian Journal Of Research 3, no. 6 (January 15, 2012): 22–24. http://dx.doi.org/10.15373/22501991/june2014/7.

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Walton, Peter. "Aiming for Global Accounting Standards – The International Accounting Standards Board 2001–2011." Accounting in Europe 13, no. 1 (January 2, 2016): 121–23. http://dx.doi.org/10.1080/17449480.2016.1143958.

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Dobie, Alisdair. "Aiming for global accounting standards: the international accounting standards board, 2001–2011." Accounting and Business Research 46, no. 7 (March 16, 2016): 784–85. http://dx.doi.org/10.1080/00014788.2016.1157920.

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22

McPeak, David, Karen V. Pincus, and Gary L. Sundem. "The International Accounting Education Standards Board: Influencing Global Accounting Education." Issues in Accounting Education 27, no. 3 (January 1, 2012): 743–50. http://dx.doi.org/10.2308/iace-50121.

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ABSTRACT The purpose of this paper is to make readers aware of Accounting Education Standards (IESs), which are developed by the International Accounting Education Standards Board (IAESB). These standards are influencing accounting education and training worldwide. Less than a decade old, the IESs are enforced through the member bodies of the International Federation of Accountants (IFAC) and professional accountancy organizations throughout the world. The goal of the IESs is to ensure that economic decision makers can rely on the competence of professional accountants regardless of the country where the accountants received their education and training. Differing cultures, languages, and social, educational, and legal systems pose a challenge for developing a globally applicable set of international accounting education standards. Accounting educators can help the IAESB meet this challenge by responding to IAESB exposure drafts, undertaking research relevant to issues being addressed by the IAESB, becoming directly involved in the standard-setting process, and using IAESB standards, practice statements, information papers, and other information on the education and training of professional accountants in developing, assessing, and evolving accounting education programs.
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23

Yilmaz, Recep. "Accounting for purchased software based on Turkish accounting standards." Pressacademia 2, no. 2 (June 30, 2015): 181. http://dx.doi.org/10.17261/pressacademia.2015211511.

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24

Ali, Muhammad Jahangir, and Kamran Ahmed. "Determinants of accounting policy choices under international accounting standards." Accounting Research Journal 30, no. 4 (November 6, 2017): 430–46. http://dx.doi.org/10.1108/arj-02-2015-0020.

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Purpose The purpose of this paper is to examine the determinants of accounting policy choices under International Accounting Standards (IASs) of listed firms in South Asia. Design/methodology/approach We selected three IASs-based accounting policy choices from 369 listed companies in India, Pakistan and Bangladesh for the financial year 2007-2008. Findings Our results show that firm size, investment opportunity set, leverage and ownership by the general public are significant determinants of accounting policy choice in South Asian countries. However, we do not find a significant relationship between firms’ accounting policy choices and profitability, assets-in-place and taxes. Practical implications Our results suggest that as some flexibility exists in IASB’s accounting standards, this may allow managers to use income-increasing/decreasing methods. There is scope for regulators and standards setters to reduce the alternative methods which are likely improve firms’ reporting quality. Originality/value Our study contributes to the understanding as to what determines managers’ choice of a particular accounting method allowed in IAS.
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Gan, Fangping. "New Achievements of Government Accounting Reform in China—“Governmental Accounting Standards—Basic Standards”." Modern Economy 07, no. 04 (2016): 450–55. http://dx.doi.org/10.4236/me.2016.74050.

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Siswantoro, Dodik. "Sharia accounting standard for sukuk (Islamic bond) accounting in Indonesia." Journal of Islamic Accounting and Business Research 9, no. 3 (May 8, 2018): 434–47. http://dx.doi.org/10.1108/jiabr-11-2013-0040.

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PurposeThis paper aims to analyze the need of Islamic banks for specific Statement of Financial Accounting Standards (SFAS) No. 110 for sukuk accounting in Indonesia. In fact, some Islamic banks have already prepared International Financial Reporting Standards (IFRS), and accordingly, a suitable standard is needed for this case. Design/methodology/approachThe research methodology involved interview with a senior accounting manager of an Islamic bank focusing on relevant topics in sukuk to sharpen the analysis. Equally important, research reviewed and compared financial statements on sukuk accounting among Islamic banks, before and after adoption of sukuk accounting standard. FindingsIFRS require market valuation based on interest rate. As interest rate is unlawful in Islamic teaching, IFRS may not accordingly be suitable. Therefore, SFAS No. 110 was issued by the Indonesian Institute of Accountants (Ikatan Akuntan Indonesia). Considering the fact that this standard did not explicitly adopt the IFRS paradigm, there have been consequent conflicts in Islamic bank management because of preference of global recognition to IFRS. Adopting IFRS would be more compatible with other countries’ general accounting standards. In addition, significant differences are found in sukuk accounting treatments by Islamic banks before and after the standard adoption. Research limitations/implicationsThis research only focuses on such question of why specific accounting standard for sukuk accounting is needed by Islamic banks in Indonesia, while only few Indonesian Islamic banks were initially aware of the issue. Originality/valueThis paper may be the first paper discussing the response to and need for sukuk accounting in Indonesian Islamic banks.
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Mulugetta, Abraham. "Comparison Of International Accounting Standards, Demand For Multinational Accounting And Implication for International Accounting Harmonization." Journal of Applied Business Research (JABR) 6, no. 3 (October 21, 2011): 26. http://dx.doi.org/10.19030/jabr.v6i3.6287.

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This study discusses practical approach to international accounting conceptualization, reviews literature on international accounting harmonization, and highlights possible reasons for the weak adherence to international accounting standards. It compares specific requirements of the Security Exchange Commission, Financial Accounting Standards Board, International Accounting Standards Committee, Organization for Economic Cooperation & Development, European Economic Community, and the United Nations, on the disclosure of international operations of multinational enterprises in order to determine the degree to which these requirements are similar and by inference, the probably contribution to harmonization.
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Meeks, Geoff, and G. M. Peter Swann. "Accounting standards and the economics of standards." Accounting and Business Research 39, no. 3 (January 2009): 191–210. http://dx.doi.org/10.1080/00014788.2009.9663360.

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29

Khan, Muhammad Akram. "On Islamic Accounting." American Journal of Islam and Society 11, no. 1 (April 1, 1994): 120–21. http://dx.doi.org/10.35632/ajis.v11i1.2461.

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Islamic accounthg is an emerging field of study. With the establishmentof several Islamic banks, interest in this area has increased. Thepresent booklet is a master’s thesis, submitted to the Intemational Universityof Japan, consisting of four chapters and five appendices. Chapterone reviews western accounting and its evolution. Its main argument isthat western accounting developed in response to the needs of evolvingcapitalism. Due to social assumptions of the primacy of self-interest andthe profit motive, accounting serves the needs of business and not thoseof society. Society makes only an indirect use of a business entity’s accountingstatements.In chapter two, the author introduces the basic concept of Islamic accounting.According to him, Islamic accounting is more responsive to asociety’s needs. The accounting statements prepared in an Islamic frameworkprovide essential information needed by the society. For example,they are useful for calculating zakat. Chapter three deals with the actualaccounting of zakat. The author examines the controversy of whetherzakat should be treated as a cost or as part of the appropriation accountin a mudiirubuh arrangement. He supports the contention that it shouldbe treated as a cost. The last chapter summaries the debate and concludesthat western accounting should make use of the Islamic accounting concept’sof responding to the needs of a society rather than a business.The book is a welcome addition to the meager literatw on the subject.The author has examined some primary sources in order to base hisargument, although he has also relied on secondary source. But the readerdoes not find what he expects for, with the exception of one major observationabout the scope of accounting in the Islamic and western frameworks,there is little on the differences between the two concepts. Forexample, he does not compare their assumptions, standards, procedures,and methods. Perhaps these questions were not part of the book‘s scope.However, I think such a discussion would be of interest to many readers ...
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Denison, Christine A., Sue P. Ravenscroft, and Paul F. Williams. "Accounting and Public Policy: The Importance of Credible Research." Accounting and the Public Interest 14, no. 1 (December 1, 2014): 113–27. http://dx.doi.org/10.2308/apin-51158.

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ABSTRACT Accounting as a professional practice plays a profound, unavoidable, and often unnoticed role in the lives of all citizens. As members of the Public Interest Section of the American Accounting Association, we explicitly explore the myriad social roles of accounting and promote its use to improve the general well-being. In this forum, to say accounting matters is to state the obvious and uncontested. Accounting's important social role imposes responsibilities on those defining and studying that role; as academics we are obligated to promote the highest standards in our research on accounting practice and its social implications. However, the dominant accounting research that explores and attempts to underlay accounting practice does not consistently adhere to the basic precepts of good scientific research practice. To serve the public interest, researchers in accounting can and must do more than award and distribute status via publication in journals whose prestige is high but whose requirements fail to meet scientific standards of reproducibility. We look first at the importance of accounting's role in society. Then we evaluate existing research practices in accounting and find them inadequate to the demands of scientific standards. We provide examples accounting academics could adopt from related disciplines in pursuit of more reliable research findings.
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DeFond, Mark L. "Why Accounting Matters: Evidence from Accounting's “Big Bang”." Journal of International Accounting Research 18, no. 3 (September 1, 2019): 87–96. http://dx.doi.org/10.2308/jiar-52568.

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ABSTRACT This article is based on my keynote speech presented at the 2018 Journal of International Accounting Research Conference held at Ca' Foscari University of Venice, Italy. The worldwide adoption of International Financial Reporting Standards in 2005 represents a “quasi-experimental” shock for thousands of companies around the world. This “Big Bang” event provided accounting researchers with an opportunity to gain insights into the fundamental qualitative characteristics of accounting that users find valuable. This research identifies several qualitative characteristics that help explain “why accounting matters,” including: (1) reliability, as captured by strong legal institutions, (2) accruals, (3) increased disclosure, (4) greater comparability, and (5) the use of historical costs (at least for contracting purposes). Notably, the overarching characteristic, which is necessary for all of the other characteristics to matter, is strong legal institutions.
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MAMECHE, Youcef, Mohamed Ali OMRI, and Najet HASSINE. "Compliance of Accounting Education Programs with International Accounting Education Standards: The Case of IES 3 in Tunisia." Eurasian Journal of Educational Research 20, no. 85 (February 1, 2020): 225–46. http://dx.doi.org/10.14689/ejer.2020.85.11.

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윤소라. "Accounting Standards Choice and the Value Relevance of Accounting Information." Korea International Accounting Review ll, no. 82 (December 2018): 133–53. http://dx.doi.org/10.21073/kiar.2018..82.007.

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Roubíčková, Jaroslava. "Euro in the International Accounting Standards and in Czech Accounting." Český finanční a účetní časopis 2006, no. 4 (December 1, 2006): 95–101. http://dx.doi.org/10.18267/j.cfuc.197.

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Ebaid, Ibrahim El-Sayed. "International accounting standards and accounting quality in code-law countries." Journal of Financial Regulation and Compliance 24, no. 1 (February 8, 2016): 41–59. http://dx.doi.org/10.1108/jfrc-12-2011-0047.

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Purpose – This study aims to examine whether the adoption of International Financial Reporting Standards (IFRS) leads to accounting quality improvements in Egypt as a code-law country. In particular, the study examines earnings management, the construct often used to assess accounting quality. Design/methodology/approach – The study compares earnings management practice for Egyptian listed companies before (2000-2006) and after (2007-2009) the adoption of IFRS. Findings – The findings of the study reveal that accounting quality, as measured by earnings management, has decreased in post-adoption period compared to pre-adoption period. IFRS are set up to provide high-quality financial reporting. However, this cannot be achieved solely by a regulatory requirement to follow. The accounting system is a complementary component of the country’s overall institutional system. Institutional improvements did not simultaneously take place by the Egyptian government around the adoption of IFRS. The Egyptian government did not introduce a more effective enforcement system, mandatory corporate governance regulations, investor protection mechanisms and sufficient institutional knowledge of IFRS during that period. Thus, even if IFRS are higher quality standards, the institutional features of Egyptian market could eliminate any improvement in accounting quality arising from adopting IFRS. Research/limitations/implications – The results of the study are consistent with prior research suggesting that the adoption of IFRS, which are generally perceived to be of higher quality than domestic standards, does not necessarily lead to higher accounting quality in code-law countries like Egypt. The overall results indicate that incentives dominate accounting standards in determining accounting quality in Egypt. Originality/value – The main reason why countries adopt IFRS invariably is to improve accounting quality. It is, therefore, of interest to ascertain if this goal has been met, especially, in code-law countries such as Egypt.
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Bello, Ahmad. "Accounting for inflation: arguments of recognition in Islamic accounting standards." SHS Web of Conferences 34 (2017): 09004. http://dx.doi.org/10.1051/shsconf/20173409004.

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Henry, Elaine, and Oscar J. Holzmann. "Costs of accounting for goodwill: Accounting standards update 2011-08." Journal of Corporate Accounting & Finance 23, no. 2 (December 21, 2011): 89–93. http://dx.doi.org/10.1002/jcaf.21742.

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Allen, Abigail, Karthik Ramanna, and Sugata Roychowdhury. "Auditor Lobbying on Accounting Standards." Journal of Law, Finance, and Accounting 3, no. 2 (December 21, 2018): 291–331. http://dx.doi.org/10.1561/108.00000027.

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Kostyuchenko, Valentina, Alyona Malinovskaya, and Anastasiia Mamonova. "Cryptocurrencies Accounting under International Standards." Modern Economics 21, no. 1 (June 30, 2020): 122–28. http://dx.doi.org/10.31521/modecon.v21(2020)-19.

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Zeff, Stephen A. "International accounting standards: survey 2000." International Journal of Accounting 36, no. 3 (September 2001): 376–77. http://dx.doi.org/10.1016/s0020-7063(01)00111-x.

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Flower, John. "Rechnungslegung nach international accounting standards." International Journal of Accounting 33, no. 5 (January 1998): 660–63. http://dx.doi.org/10.1016/s0020-7063(98)90019-x.

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Myddelton, D. R. "The Problems of Accounting Standards." Economic Affairs 32, no. 3 (October 2012): 44–49. http://dx.doi.org/10.1111/j.1468-0270.2012.02173.x.

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Damant, David. "Accounting standards – a new era." Balance Sheet 11, no. 1 (March 2003): 9–20. http://dx.doi.org/10.1108/09657960310467836.

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Hancock, Phil, and Roger Simnett. "Accounting and Auditing Standards Boards." Australian Accounting Review 17, no. 42 (July 2007): 2. http://dx.doi.org/10.1111/j.1835-2561.2007.tb00436.x.

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Donnelly, Shawn. "The International Accounting Standards Board." New Political Economy 12, no. 1 (March 2007): 117–25. http://dx.doi.org/10.1080/13563460601068875.

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Holt, Andrew Derek. "Professional standards and accounting change." Journal of Corporate Real Estate 17, no. 3 (September 14, 2015): 198–225. http://dx.doi.org/10.1108/jcre-01-2015-0001.

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Purpose – This research aims to continue previous work by the author in the field of commercial service charge management in the UK, offering a unique cross-sectoral comparison in this paper. While prior studies have approached only one sector, this study analyzes both retail and office sectors in the UK. It examines the financial reporting and administrative practices of managing agents and the overall quality of commercial service charge documents, through which it offers commentary on the standard of professional service in service charge provision. It achieves this by benchmarking performance achieved against the accounting requirements of the UK RICS Code of Practice, Service Charges in Commercial Property. Design/methodology/approach – Data were hand collected from analysis of actual service charge documents supplied to commercial retail occupiers at 100 UK office buildings and 100 UK shopping centres during the period of 2010-2013. This process ensures authenticity by removing reliance upon third-party reporting of the said data and offers a uniquely detailed longitudinal sample. Findings – Overall levels of compliance with the financial reporting requirements of the RICS Code of Practice for Commercial Service Charges were poor in both sectors over the period of 2010-2013. Of specific concern was the widespread failure to disclose the accounting policies used during the preparation of the service charge accounts; knowing whether the accounts are prepared using an accruals or cash basis is essential for occupier decision-making purposes. Overall, the results from this study contrast with claims by the professional body that levels of “best practice” are increasing across the service charge industry. Research limitations/implications – The work analyzes service charge documents prepared during 2010-2013 for 100 office buildings and 100 retail shopping centres located in the UK. While the sample sizes utilized are relatively small, the paper provides a unique in-depth longitudinal analysis of commercial service charge documents that produces findings with high levels of generalizability. Content analysis was utilized to interpret the data and required some subjective judgement by the researcher. Originality/value – The study provides a comprehensive longitudinal study of accounting and financial reporting practices for commercial service charges in the UK retail and office sectors. Sector data are original, and the paper provides a unique benchmarking approach for assessing Code compliance at each building. This structured longitudinal approach to benchmarking differs markedly from the largely anecdotal evidence offered by the profession when defending current levels of Code compliance. In addition, the paper also provides individual compliance scorecards for 695 service charge documents in order to assess compliance with nine “core” financial reporting requirements of the RICS Code. Its chief value lies in establishing actual practice standards that can be taken up as a driver for improvement – by tenants, agents, landlords and the wider profession.
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Henry, Elaine, Oscar J. Holzmann, and Ya-wen Yang. "Business combinations: Accounting standards converge." Journal of Corporate Accounting & Finance 19, no. 4 (2008): 73–80. http://dx.doi.org/10.1002/jcaf.20406.

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Reinstein, Alan, Thomas R. Weirich, and Joseph H. Goodwin. "SEC proposes international accounting standards." Journal of Corporate Accounting & Finance 11, no. 6 (September 2000): 33–39. http://dx.doi.org/10.1002/1097-0053(200009/10)11:6<33::aid-jcaf8>3.0.co;2-k.

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Radcliffe, G. W. "Accounting Standards and the Judiciary." Accounting and Business Research 20, no. 80 (September 1990): 329–36. http://dx.doi.org/10.1080/00014788.1990.9728891.

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50

Herz, Robert H. "Accounting standards and bank regulation." International Journal of Disclosure and Governance 7, no. 2 (March 11, 2010): 97–107. http://dx.doi.org/10.1057/jdg.2010.1.

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