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A proposal to replace "true and fair view" with "acceptable risk of material misstatement"

Smieliauskas, Wally; Craig, Russell; Amernic, Joel - In: Abacus : a journal of accounting, finance and business … 44 (2008) 3, pp. 225-250

Persistent link: https://www.econbiz.de/10003763339

Auditing, reasoning systems, reporting frameworks, and accounting policy risk : a response to Alexander

Smieliauskas, Wally; Craig, Russell; Amernic, Joel - In: Abacus : a journal of accounting, finance and business … 46 (2010) 4, pp. 455-463

Persistent link: https://www.econbiz.de/10008904387

Material misstatement of what? : a comment on Smieliauskas et al. "A proposal to replace "true and fair view" with "acceptable risk of material misstatement""

Alexander, David - In: Abacus : a journal of accounting, finance and business … 46 (2010) 4, pp. 447-454

Persistent link: https://www.econbiz.de/10008904388

Assessing conformity with generally accepted accounting principles using expert accounting witness evidence and the conceptual framework

Craig, Russell; Smieliauskas, Wally; Amernic, Joel - In: Australian accounting review 24 (2014) 3, pp. 200-206

Persistent link: https://www.econbiz.de/10010478206

Elevating financial reporting beyond a mere compliance instrument

Smieliauskas, Wally; Craig, Russell; Amernic, Joel - In: Accounting perspectives : a journal of The Canadian … 21 (2022) 1, pp. 61-100

Persistent link: https://www.econbiz.de/10013161944

Estimation uncertainty and the IASB's proposed conceptual framework

Craig, Russell; Smieliauskas, Wally; Amernic, Joel - In: Australian accounting review 27 (2017) 1, pp. 112-114

Persistent link: https://www.econbiz.de/10011689739

A Proposal to Replace 'True and Fair View' With 'Acceptable Risk of Material Misstatement'

Smieliauskas, Wally; Craig, Russell; Amernic, Joel - In: Abacus : a journal of accounting, finance and business … 44 (2008) 3, pp. 225-250

Persistent link: https://www.econbiz.de/10008089387

GAAP as Ineffective Legal Defense of Financial Reporting : Implications for Truthfulness, Auditability, and the IASB's Proposed 2015 Conceptual Framework

Smieliauskas, Wally - 2017

This paper analyzes the accounting reasoning of two expert accounting witnesses at the 2006 trial of Enron executives who testified that the financial reporting of Enron conformed fully with US generally accepted accounting principles [GAAP]. We analyze the experts' evidence using argumentation...

Persistent link: https://www.econbiz.de/10012965523

A Proposal to Replace 'True and Fair View' With 'Acceptable Risk of Material Misstatement'

Smieliauskas, Wally; Craig, Russell; Amernic, Joel - In: Abacus 44 (2008) 3, pp. 225-250

Persistent link: https://www.econbiz.de/10005676884

Assessing Conformity with Generally Accepted Accounting Principles Using Expert Accounting Witness Evidence and the Conceptual Framework

Craig, Russell; Smieliauskas, Wally; Amernic, Joel - In: Australian Accounting Review 24 (2014) 3, pp. 200-206

type="main" <p>To enhance understanding of the status of the Financial Accounting Standards Board's Conceptual Framework for Financial Reporting, we analyse important rules of evidence in United States (US) courts regarding the presentation of expert accounting witness testimony. We draw on this...</p>

Persistent link: https://www.econbiz.de/10011036910