Determinants Influencing the De Facto Comparability of European IFRS Financial Statements

Auditor size and audit quality

Linda DeAngelo · Journal of Accounting and Economics · 1981 · 5.9K citations

Business, Accountancy, Accounting +12

Positive Accounting Theory: A Ten Year Perspective.

Ross L. Watts, Jerold L. Zimmerman · The Accounting Review · 1990 · 2.3K citations · Full text

Business, Accountancy, Accounting +11

Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally

Sidney J. Gray · Abacus · 1988 · 1.8K citations

Business, Accountancy, Accounting +13

The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms

David Burgstahler, Luzi Hail, Christian Leuz · The Accounting Review · 2006 · 1.7K citations

Business, Accountancy, Accounting +17

Cultural dimensions in management and planning

Geert Hofstede · Asia Pacific Journal of Management · 1984 · 1.4K citations · Full text

Management, Cultures, International Management +6