The effects of cognitive reflection and work experience on financial statement comparability under principles-based accounting standards

IF 2.8 4区管理学 Q2 BUSINESS, FINANCE

Accounting Forum Pub Date : 2023-12-06 DOI:10.1080/01559982.2023.2285637

Leonardo P. Barcellos, Ricardo L. Cardoso, Rodrigo de O. Leite

引用次数: 0

Abstract

This study examines the influence of cognitive reflection and work experience on certified public accountants’ (CPAs’) classifications of assets and cash flows under principles-based accounting sta...

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认知反思和工作经验对基于原则的会计准则下财务报表可比性的影响

本研究探讨了认知反思和工作经验对注册会计师（CPA）在基于原则的会计标准下进行资产和现金流分类的影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Accounting Forum BUSINESS, FINANCE-

CiteScore

5.20

自引率

6.50%

发文量

期刊介绍： Accounting Forum publishes authoritative yet accessible articles which advance our knowledge of theory and practice in all areas of accounting, business finance and related subjects. The journal both promotes greater understanding of the role of business in the global environment, and provides a forum for the intellectual exchange of academic research in business fields, particularly in the accounting profession. Covering a range of topical issues in accounting, business finance and related fields, Accounting Forum''s main areas of interest are: accounting theory; auditing; financial accounting; finance and accounting education; management accounting; small business; social and environmental accounting; and taxation. Of equal interest to practitioners, academics, and students, each issue of the journal includes peer-reviewed articles, notes and comments section.