{"id":"https://openalex.org/W2188161040","doi":null,"title":"Effects of Principles vs. Rules Based Accounting Standards and Increased Audit Reporting on Investors' Perceptions of Management's Reporting Credibility","display_name":"Effects of Principles vs. Rules Based Accounting Standards and Increased Audit Reporting on Investors' Perceptions of Management's Reporting Credibility","publication_year":2013,"publication_date":"2013-04-23","ids":{"openalex":"https://openalex.org/W2188161040","mag":"2188161040"},"language":"en","primary_location":{"id":"pmh:oai:vtechworks.lib.vt.edu:10919/50564","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/10919/50564","pdf_url":"http://hdl.handle.net/10919/50564","source":{"id":"https://openalex.org/S4306400248","display_name":"VTechWorks (Virginia Tech)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I859038795","host_organization_name":"Virginia Tech","host_organization_lineage":["https://openalex.org/I859038795"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Dissertation"},"volume":null,"type":"dissertation","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"http://hdl.handle.net/10919/50564","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5011724407","display_name":"Michael E. Ozlanski","orcid":"https://orcid.org/0000-0002-4969-1194","observed_orcids":["https://orcid.org/0000-0002-4969-1194"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Michael E. Ozlanski","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-4969-1194","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5011724407"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":true,"cited_by_count":1,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9951000213623047,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9951000213623047,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.004100000020116568,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.00039999998989515007,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/principles-based-accounting-standards","display_name":"principles-based accounting standards","score":0.953000009059906},{"id":"https://openalex.org/keywords/rules-based-accounting-standards","display_name":"rules-based accounting standards","score":0.9990000128746033},{"id":"https://openalex.org/keywords/international-financial-reporting-standards","display_name":"IFRS","score":0.8410000205039978},{"id":"https://openalex.org/keywords/generally-accepted-accounting-principles","display_name":"GAAP","score":0.9330000281333923},{"id":"https://openalex.org/keywords/audit-reporting","display_name":"audit reporting","score":0.7820000052452087},{"id":"https://openalex.org/keywords/emphasis-of-matter","display_name":"emphasis of matter","score":0.9139999747276306},{"id":"https://openalex.org/keywords/auditor-reporting","display_name":"auditor reporting","score":0.7039999961853027},{"id":"https://openalex.org/keywords/management-credibility","display_name":"management credibility","score":0.7350000143051147},{"id":"https://openalex.org/keywords/non-professional-investors","display_name":"non-professional investors","score":0.8870000243186951}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.8252541422843933},{"id":"https://openalex.org/C2780224610","wikidata":"https://www.wikidata.org/wiki/Q1530061","display_name":"Credibility","level":2,"score":0.7770333290100098},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7699970602989197},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.595710277557373},{"id":"https://openalex.org/C26760741","wikidata":"https://www.wikidata.org/wiki/Q160402","display_name":"Perception","level":2,"score":0.5115140676498413},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.46208426356315613},{"id":"https://openalex.org/C128769094","wikidata":"https://www.wikidata.org/wiki/Q1779838","display_name":"Accounting standard","level":4,"score":0.4478602409362793},{"id":"https://openalex.org/C71199308","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Accounting management","level":3,"score":0.3058123290538788},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.302120566368103},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.25259917974472046},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.1694428026676178},{"id":"https://openalex.org/C169760540","wikidata":"https://www.wikidata.org/wiki/Q207011","display_name":"Neuroscience","level":1,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"pmh:oai:vtechworks.lib.vt.edu:10919/50564","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/10919/50564","pdf_url":"http://hdl.handle.net/10919/50564","source":{"id":"https://openalex.org/S4306400248","display_name":"VTechWorks (Virginia Tech)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I859038795","host_organization_name":"Virginia Tech","host_organization_lineage":["https://openalex.org/I859038795"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Dissertation"},{"id":"mag:2188161040","doi":null,"is_oa":false,"landing_page_url":"https://vtechworks.lib.vt.edu/bitstream/10919/50564/1/Ozlanski_ME_D_2013.pdf","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":{"id":"pmh:oai:vtechworks.lib.vt.edu:10919/50564","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/10919/50564","pdf_url":"http://hdl.handle.net/10919/50564","source":{"id":"https://openalex.org/S4306400248","display_name":"VTechWorks (Virginia Tech)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I859038795","host_organization_name":"Virginia Tech","host_organization_lineage":["https://openalex.org/I859038795"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Dissertation"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2188161040.pdf","grobid_xml":"https://content.openalex.org/works/W2188161040.grobid-xml"},"referenced_works_count":69,"referenced_works":["https://openalex.org/W192243331","https://openalex.org/W245424157","https://openalex.org/W1537663395","https://openalex.org/W1813497296","https://openalex.org/W1857789879","https://openalex.org/W1934536437","https://openalex.org/W1971440513","https://openalex.org/W1972978214","https://openalex.org/W1990474114","https://openalex.org/W1991431708","https://openalex.org/W1995531162","https://openalex.org/W1996666335","https://openalex.org/W1997433835","https://openalex.org/W2007263774","https://openalex.org/W2007502213","https://openalex.org/W2012706115","https://openalex.org/W2013958419","https://openalex.org/W2022256109","https://openalex.org/W2023536237","https://openalex.org/W2027415504","https://openalex.org/W2040767172","https://openalex.org/W2042326578","https://openalex.org/W2043217646","https://openalex.org/W2050886799","https://openalex.org/W2051061154","https://openalex.org/W2060080089","https://openalex.org/W2065546066","https://openalex.org/W2086643242","https://openalex.org/W2095299437","https://openalex.org/W2098608956","https://openalex.org/W2100207231","https://openalex.org/W2100967055","https://openalex.org/W2102502221","https://openalex.org/W2102525876","https://openalex.org/W2107541894","https://openalex.org/W2132641102","https://openalex.org/W2136047603","https://openalex.org/W2140662150","https://openalex.org/W2141391337","https://openalex.org/W2141541233","https://openalex.org/W2143933419","https://openalex.org/W2152427206","https://openalex.org/W2155796253","https://openalex.org/W2159775411","https://openalex.org/W2160568625","https://openalex.org/W2163305104","https://openalex.org/W2167404272","https://openalex.org/W2167903605","https://openalex.org/W2172198459","https://openalex.org/W2291228425","https://openalex.org/W2323541277","https://openalex.org/W2332092737","https://openalex.org/W2333216399","https://openalex.org/W2480573152","https://openalex.org/W2528348562","https://openalex.org/W3121472304","https://openalex.org/W3122424901","https://openalex.org/W3123145735","https://openalex.org/W3123183159","https://openalex.org/W3123217102","https://openalex.org/W3123307641","https://openalex.org/W3123336139","https://openalex.org/W3124572978","https://openalex.org/W3125256595","https://openalex.org/W3125790170","https://openalex.org/W3126000559","https://openalex.org/W3126003931","https://openalex.org/W3126108583","https://openalex.org/W3164175008"],"related_works":["https://openalex.org/W2944359431","https://openalex.org/W2595200375","https://openalex.org/W2020538546","https://openalex.org/W2167903605","https://openalex.org/W1813497296","https://openalex.org/W2281234593","https://openalex.org/W3124133917","https://openalex.org/W4367186159","https://openalex.org/W1953266669","https://openalex.org/W2005242496"],"abstract_inverted_index":{"The":[0,35,90,172],"purpose":[1],"of":[2,11,31,45,57,101,104,114,123,143,152,183,190,205,225],"this":[3],"study":[4],"is":[5,40,51,79],"to":[6,53,84,111,214],"investigate":[7],"how":[8],"the":[9,23,43,73,85,99,108,118,156,169,188,215,222],"effects":[10,189],"principles":[12,58],"vs.":[13],"rules":[14,70,197],"based":[15,59,198],"accounting":[16,60,138,199,206,219],"standards":[17],"and":[18,37,141,149,159,228],"a":[19,55,81],"potential":[20],"change":[21,83,93],"in":[22,117,165,180],"audit":[24,87,91,109,226],"reporting":[25,33,88,92,153,178,185,193,229],"model":[26],"will":[27],"affect":[28],"investors'":[29],"perceptions":[30,182],"management's":[32],"credibility.":[34,186,230],"Securities":[36],"Exchange":[38],"Commission":[39],"currently":[41,94],"considering":[42,80],"adoption":[44],"International":[46],"Financial":[47],"Reporting":[48],"Standards,":[49],"which":[50],"considered":[52,69],"be":[54],"set":[56],"standards.":[61,200],"Whereas,":[62],"U.S.":[63],"Generally":[64],"Accepted":[65],"Accounting":[66,76],"Principles":[67],"are":[68],"based.":[71],"Additionally,":[72,187],"Public":[74],"Company":[75],"Oversight":[77],"Board":[78],"possible":[82],"existing":[86,216],"model.":[89],"under":[95,196],"consideration":[96],"would":[97],"require":[98],"use":[100],"additional":[102],"emphasis":[103],"matter":[105],"paragraphs":[106],"within":[107],"report":[110],"discuss":[112],"areas":[113],"higher":[115],"risk":[116],"financial":[119],"statements.":[120],"A":[121],"sample":[122],"196":[124],"nonprofessional":[125],"investors":[126],"completed":[127],"an":[128],"on-line":[129],"2":[130,132],"X":[131],"between":[133],"subjects":[134],"experiment":[135],"that":[136,175],"manipulated":[137],"standard":[139,207,220],"type":[140,208],"level":[142],"auditor":[144,177,192],"reporting.":[145],"Participants":[146],"assessed":[147],"direct":[148],"indirect":[150],"measures":[151],"credibility,":[154],"obtained":[155],"experimental":[157],"manipulations,":[158],"provided":[160],"revised":[161],"credibility":[162,166],"assessments.":[163],"Changes":[164],"served":[167],"as":[168],"dependent":[170],"variable.":[171],"results":[173,212],"suggest":[174],"expanded":[176,191],"resulted":[179],"lower":[181],"management\\'s":[184],"appear":[194],"stronger":[195],"No":[201],"main":[202],"effects,":[203],"however,":[204],"were":[209],"observed.":[210],"These":[211],"contribute":[213],"literature":[217],"on":[218],"type,":[221],"information":[223],"content":[224],"reports,":[227]},"counts_by_year":[{"year":2014,"cited_by_count":1}],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2016-06-24T00:00:00"}
