Adverse Effects of Accounting Uniformity on Practice, Education, and Research 1

@inproceedings{Sunder2007AdverseEO,
  title={Adverse Effects of Accounting Uniformity on Practice, Education, and Research 1},
  author={Shyam Sunder},
  year={2007}
}
The pursuit of uniform written standards at the expense of social norms diminishes the effectiveness of financial reporting in stewardship and governance, and in better informing security markets. Uniformity discourages thoughtful classroom discourse, attracts less talent to accounting programs and, ultimately, to the accounting profession. Uniform standards induce a follow-the-rule-book attitude among accountants at the expense of developing their professional judgment. Since judgment and… CONTINUE READING

References

Publications referenced by this paper.
SHOWING 1-10 OF 29 REFERENCES

Recommendations of Accounting Theory." The Accountant

W. T. Baxter
  • Reprinted in Studies in Accounting Theory edited by W.T. Baxter and S. Davidson,
  • 1953
VIEW 3 EXCERPTS
HIGHLY INFLUENTIAL

Johnson's Dictionary." The New York

V. Klinkenborg
  • Times, April
  • 2005
VIEW 2 EXCERPTS

An Expermental Investigation of the Effect of Accounting Discretion on the Reporting of Smooth Increasing Earnings.

H. C. Tan, K. Jamal
  • 2003
VIEW 2 EXCERPTS