Contrast Effects in the Application of Accounting Standards
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Publisher
Elsevier BV
Reference27 articles.
1. Principles-Based Versus Rules-Based Accounting Standards: The Influence of Standard Precision and Audit Committee Strength on Financial Reporting Decisions;C P Agoglia;The Accounting Review,2011
2. Rechtliche Rahmenbedingungen der IFRS-Anwendung
3. Mental Construal and the Emergence of Assimilation and Contrast Effects: The Inclusion/Exclusion Model;H Bless;Advances in Experimental Social Psychology,2010
4. The Cascading of Contrast Effects on Auditors' Judgments in Multiple Client Audit Environments;S Bhattacharjee;The Accounting Review,2007
Cited by 3 articles. 订阅此论文施引文献 订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献
1. The influence of process accountability and accounting standard type on auditor usage of a status quo heuristic;Accounting, Organizations and Society;2014-01
2. A Pragmatic Approach to More Efficient Corporate Disclosure;Accounting Horizons;2012-06-01
3. Pragmatics, Implicature and the Efficiency of Elevated Disclosure;SSRN Electronic Journal;2011
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