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The purpose of this study is to examine accountants’ application of principles-based accounting standards to a lawsuit contingency recognition scenario and the potential role that accounting work experience plays in mitigating accountants’ aggressive financial reporting.

This study presents a 2 × 2 between-subjects experiment with accounting experience (measured as high vs low) and contingency type (asset vs liability) as independent variables and accountants’ lawsuit contingency conservatism likelihood judgments and US$ recognition recommendations as the dependent variables.

Consistent with expectations, findings indicate that more experienced accountants are more likely to recognize liabilities and items that decrease income and less likely to recognize assets and items that increase income than their less experienced counterparts. Accountants also recommended recognizing lower (higher) mean US$ amounts for assets (liabilities), as expected. Supplemental analyses show a significant moderated-mediated effect whereby the interactive effect of contingency type and accounting experience on individuals’ US$ recognition recommendations is partially mediated through the nature of the conservatism judgment.

The finding that less experienced accountants report more aggressively than more experienced accountants when applying a principles-based standard supports the call for using judgment frameworks in imprecise standard settings and suggests that firms may want to ensure that accountants with adequate work experience are on hand as U.S. generally accepted accounting principles become more principles-based over time.

To the best of the authors’ knowledge, this study is the first to examine the impact of accounting work experience on the application of principles-based accounting standards and the mitigation of aggressive financial reporting. Our supplemental analyses also identify the nature of the conservatism judgment as a mediating mechanism which partially explains more experienced accountants’ US$ asset and liability recognition recommendations.

The aim of this paper is to develop a framework to enhance building maintainability through facilitating early suppliers’ involvement (ESI) in the design process.

A research methodology consisting of literature review, case studies and survey questionnaire was designed to achieve the above-mentioned aim. Firstly, literature review was used to examine the concepts of building maintenance, maintainability, the design process and ESI. Secondly, three case studies were presented and analysed to investigate the role of ESI towards enhancing building maintainability during the design process. Thirdly, a survey questionnaire was carried out with a representative sample of architectural design firms (ADFs) in Egypt to investigate their perception and application of ESI towards enhancing building maintainability during the design process. Finally, the research developed a framework to facilitate ESI in the design process in ADFs in Egypt.

Through literature review, the research highlighted the relationship between ESI and enhancing building maintainability and identified the roles, benefits, challenges and that encounter ESI in ADFs, factors for suppliers selection and levels of involvement. Results of the data analysis showed that “Difficulty of trusting external parties and sharing information with transparency” was ranked the highest challenge of ESI in ADFs in Egypt, followed by “Legal competitive advantage restrictions”. Moreover, “Better estimation for operation and maintenance costs” was ranked the highest contributions of ESI towards enhancing building maintainability, followed by “Reduce the number of operation and maintenance problems or reworks”. Finally, respondents stated that “Innovation, technical expertise, and competence” was ranked the highest supplier’s selection criteria, while “paying consultation fees for offering advice and recommendations to the design team” was ranked the highest form of supplier’s remuneration.

The proposed framework contributes to the body of knowledge through proposing five functions that aimed to facilitate ESI in the design process, a research area that received scant attention in construction research. In addition, because of the conceptual nature of the framework, it has to be validated to ensure its capability to overcome the challenges of ESI as an approach for enhancing building maintainability during the design process.

This research presents a practical solution that bridges the gap between theory and practice through overcoming the challenges that obstruct suppliers from being involved in the design process as an approach for enhancing building maintainability.

This research discussed the relationship between ESI and enhancing building maintainability as well as the roles, benefits and challenges that encounter ESI in ADFs. In addition, the research investigated the levels of suppliers’ involvement, selection criteria and forms of payment. Moreover, it investigated the perception and application of ESI in ADFs in Egypt towards improving building maintainability. The research proposed a framework to facilitate the integration of suppliers in the early stages of the project life cycle. It represents a synthesis that is novel and creative in thought and adds value to the knowledge in a manner that has not previously occurred.