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Keywords: Rules-based standards
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Journal Articles
Principles-based standards and accountants’ financial reporting judgments: does work experience matter?
Available to Purchase
Journal of Financial Reporting and Accounting (2025) 23 (5): 1837–1856.
Published: 08 May 2023
... Licensed re-use rights only IFRS Principles-based standards Accounting experience Accounting standard precision Rules-based standards A key concern arising from corporate scandals (e.g. Enron, WorldCom) is that US accounting standards may be too rules-based and have thus contributed...
