Agoglia, C.P., T.S. Doupnik, and G.T. Tsakumis. 2011. Principles-based versus rules-based
accounting standards: The influence of standard precision and audit committee strength
on financial reporting decisions. The Accounting Review 86 (3): 747-767.
Number of pages: 39
Posted: 21 Jan 2009
Last Revised: 14 Feb 2014
Accepted Paper Series
University of Massachusetts at Amherst, University of South Carolina - Darla Moore School of Business and University of Delaware - Alfred Lerner College of Business and Economics