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Barriers to institutionalization of an IFRS-based model : perceptions of Portuguese auditors

Fontes, Alexandra Soares; Rodrigues, Lúcia Lima; … - In: Meditari accountancy research 31 (2023) 2, pp. 470-497

Persistent link: https://www.econbiz.de/10014362574

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

Perverse audit culture and accountability of the modern public university

Craig, Russell; Amernic, Joel; Tourish, Dennis - In: Financial accountability & management : in governments, … 30 (2014) 1, pp. 1-24

Persistent link: https://www.econbiz.de/10010247541

A rum deal : the purser's measure and accounting control of materials in the Royal Navy, 1665-1832

McBride, Karen M.; Hines, Tony; Craig, Russell - In: Business history 58 (2016) 5/6, pp. 925-946

Persistent link: https://www.econbiz.de/10011603551

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

Auditing safety leadership : three railroad catastrophes

Craig, Russell; Amernic, Joel - In: Strategy & leadership 51 (2023) 6, pp. 43-50

Persistent link: https://www.econbiz.de/10014430506