IDEAS home Printed from https://ideas.repec.org/a/ids/ijcrac/v7y2015i3p213-227.html
   My bibliography  Save this article

2 plus 2 equals ?

Author

Listed:
  • Abraham J. Briloff
  • Tony Tinker
  • Aida Sy

Abstract

Abe Briloff has passed away recently. The editors of the International Journal of Critical Accounting are updating his classics for publication. This article is a chapter, entitled, 2 plus 2 equals...? The article deals with auditing and financial statements. When Briloff wrote it first, there were big eight accounting firms in the USA. The BIG EIGHT firms, then were in charge of auditing the big corporation. The article raises interesting method of auditing that were twisted by big accounting firms. The article is a critic of failure of compliance of the most elementary GAAP rules and regulations as far as auditing of financial statements of listed corporations is involved. Interesting to see that Abe has predicted the ENRON, WorldCom, Xeros, Vivendi, you name it, saga of corporation frauds, auditing failures, etc. While we are re-publishing this great work, there are now only four big accounting firms in the USA.

Suggested Citation

  • Abraham J. Briloff & Tony Tinker & Aida Sy, 2015. "2 plus 2 equals ?," International Journal of Critical Accounting, Inderscience Enterprises Ltd, vol. 7(3), pages 213-227.
    • Handle: RePEc:ids:ijcrac:v:7:y:2015:i:3:p:213-227
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=70470
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijcrac:v:7:y:2015:i:3:p:213-227. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=328 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.