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

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  • Wally Smieliauskas
  • Russell Craig
  • Joel Amernic

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Suggested Citation

  • Wally Smieliauskas & Russell Craig & Joel Amernic, 2008. "A Proposal to Replace 'True and Fair View' With 'Acceptable Risk of Material Misstatement'," Abacus, Accounting Foundation, University of Sydney, vol. 44(3), pages 225-250.
  • Handle: RePEc:bla:abacus:v:44:y:2008:i:3:p:225-250
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    File URL: http://www.blackwell-synergy.com/doi/abs/10.1111/j.1467-6281.2008.00261.x
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    References listed on IDEAS

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    1. Frank L. Clarke, 2006. "Introduction: true and fair-"anachronism" or "quality criterion" par excellence?," Abacus, Accounting Foundation, University of Sydney, vol. 42(2), pages 129-131.
    2. Norreklit, Hanne, 2003. "The Balanced Scorecard: what is the score? A rhetorical analysis of the Balanced Scorecard," Accounting, Organizations and Society, Elsevier, vol. 28(6), pages 591-619, August.
    3. Paul Rosenfield, 2008. "Prospects: A Missing Piece of Current Selling Price Reporting," Abacus, Accounting Foundation, University of Sydney, vol. 44(1), pages 48-60.
    4. Reiter, Sara Ann & Williams, Paul F., 2004. "The Philosophy and Rhetoric of Auditor Independence Concepts," Business Ethics Quarterly, Cambridge University Press, vol. 14(03), pages 355-376, July.
    5. Benston, George J., 2006. "Fair-value accounting: A cautionary tale from Enron," Journal of Accounting and Public Policy, Elsevier, vol. 25(4), pages 465-484.
    6. Houghton, Keith A., 1987. "True and fair view: An empirical study of connotative meaning," Accounting, Organizations and Society, Elsevier, vol. 12(2), pages 143-152, March.
    7. repec:bla:joares:v:34:y:1996:i:1:p:151-171 is not listed on IDEAS
    8. David Alexander & Eva Jermakowicz, 2006. "A true and fair view of the principles/rules debate," Abacus, Accounting Foundation, University of Sydney, vol. 42(2), pages 132-164.
    9. Philip M. Linsley & Michael J. Lawrence, 2007. "Risk reporting by the largest UK companies: readability and lack of obfuscation," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 20(4), pages 620-627, July.
    10. Rich, J. S. & Solomon, I. & Trotman, K. T., 1997. "The audit review process: A characterization from the persuasion perspective," Accounting, Organizations and Society, Elsevier, vol. 22(5), pages 481-505, July.
    11. Williams, Paul F., 1987. "The legitimate concern with fairness," Accounting, Organizations and Society, Elsevier, vol. 12(2), pages 169-189, March.
    12. Hines, Ruth D., 1988. "Financial accounting: In communicating reality, we construct reality," Accounting, Organizations and Society, Elsevier, vol. 13(3), pages 251-261, April.
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    Cited by:

    1. Wally Smieliauskas & Russell Craig & Joel Amernic, 2010. "Auditing, Reasoning Systems, Reporting Frameworks, and Accounting Policy Risk: A Response to Alexander," Abacus, Accounting Foundation, University of Sydney, vol. 46(4), pages 455-463, December.

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