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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
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Auditor independence, corporate governance and aggressive financial reporting : an empirical analysis
Abdel-Meguid, Ahmed M.; Ahmed, Anwer S.; Duellman, Scott - In: Journal of management & governance 17 (2013) 2, pp. 283-307
Persistent link: https://www.econbiz.de/10009738152
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Developments in accounting regulation : a synthesis and annotated bibliography of evidence and commentary in the 2012 academic literature
Franzen, Laurel; Meckfessel, Michele; Moehrle, Stephen R.; … - In: Research in accounting regulation 27 (2015) 1, pp. 21-38
Persistent link: https://www.econbiz.de/10011316576
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Developments in accounting regulation : a synthesis and annotated bibliography of evidence and commentary in the 2013 academic literature
Franzen, Laurel; Meckfessel, Michele; Moehrle, Stephen R.; … - In: Research in accounting regulation 27 (2015) 2, pp. 138-159
Persistent link: https://www.econbiz.de/10011438688
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Developments in accounting regulation : a synthesis and annotated bibliography of evidence and commentary in the 2015 academic literature
Moehrle, Stephen R.; Franzen, Laurel; Meckfessel, Michele; … - In: Research in accounting regulation 28 (2016) 2, pp. 96-108
Persistent link: https://www.econbiz.de/10011624537
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Developments in accounting regulation : a synthesis and annotated bibliography of evidence and commentary in the 2017 academic literature
Moehrle, Stephen R.; Meckfessel, Michele; … - In: Research in accounting regulation 30 (2018) 2, pp. 138-147
Persistent link: https://www.econbiz.de/10011947565
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Developments in accounting regulation : a synthesis and annotated bibliography of evidence and commentary in the 2014 academic literature
Kozloski, Thomas; Meckfessel, Michele; Moehrle, Stephen R. - In: Research in accounting regulation 28 (2016) 1, pp. 22-41
Persistent link: https://www.econbiz.de/10011522730
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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
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Do corporate governance measures impact audit pricing of smaller firms? : evidence from the United States and New Zealand
Umapathy Ananthanarayanan - In: The international journal of business and finance … 12 (2018) 2, pp. 77-94
Persistent link: https://www.econbiz.de/10011926724
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Managing a shower of silver : accounting, control and audit at the Great Exhibition : 1851
Walker, Stephen P. - In: Accounting history : journal of the Accounting History … 28 (2023) 3, pp. 390-413
Persistent link: https://www.econbiz.de/10014382347