IDEAS home Printed from https://ideas.repec.org/a/bla/abacus/v46y2010i4p455-463.html
   My bibliography  Save this article

Auditing, Reasoning Systems, Reporting Frameworks, and Accounting Policy Risk: A Response to Alexander

Author

Listed:
  • WALLY SMIELIAUSKAS
  • RUSSELL CRAIG
  • JOEL AMERNIC

Abstract

No abstract is available for this item.

Suggested Citation

  • 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.
  • Handle: RePEc:bla:abacus:v:46:y:2010:i:4:p:455-463
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1111/j.1467-6281.2010.00328.x
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Joshua Ronen, 2008. "To Fair Value or Not to Fair Value: A Broader Perspective," Abacus, Accounting Foundation, University of Sydney, vol. 44(2), pages 181-208, June.
    2. 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, September.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Wally Smieliauskas, 2012. "Principles‐Based Reasoning about Accounting Estimates," Accounting Perspectives, John Wiley & Sons, vol. 11(4), pages 259-296, December.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Alex Dontoh & Fayez A. Elayan & Joshua Ronen & Tavy Ronen, 2021. "Unfair “Fair Value” in Illiquid Markets: Information Spillover Effects in Times of Crisis," Management Science, INFORMS, vol. 67(8), pages 5163-5193, August.
    2. Mohammad Aladwan, 2018. "Accounting Measurement Revolution and Market Value," Modern Applied Science, Canadian Center of Science and Education, vol. 12(11), pages 279-279, November.
    3. Malgorzata Wegrzynska & Alina Nowotarska, 2021. "Measuring and Valuation of Biological Assets: A Research Study," European Research Studies Journal, European Research Studies Journal, vol. 0(2 - Part ), pages 331-345.
    4. Liyu He & Sue Wright & Elaine Evans, 2021. "The impact of managerial discretion on fair value information in the Australian agricultural sector," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(S1), pages 1897-1930, April.
    5. Li Yu (Colly) He & Sue Wright & Elaine Evans, 2018. "Is fair value information relevant to investment decision-making: Evidence from the Australian agricultural sector?," Australian Journal of Management, Australian School of Business, vol. 43(4), pages 555-574, November.
    6. Guilherme Belloque & Martina K Linnenluecke & Mauricio Marrone & Abhay K Singh & Rui Xue, 2021. "55 years of Abacus: Evolution of Research Streams and Future Research Directions," Abacus, Accounting Foundation, University of Sydney, vol. 57(3), pages 593-618, September.
    7. Graeme Dean, 2008. "Editorial," Abacus, Accounting Foundation, University of Sydney, vol. 44(4), pages 1-1, December.
    8. Md. Tahidur Rahman & Syed Zabid Hossain & Md. Anwarul Haque, 2021. "Timing, Recurrence, and Effects of Fixed Asset Revaluation: Evidence from Bangladesh," International Journal of Economics and Financial Issues, Econjournals, vol. 11(2), pages 67-75.
    9. Karen Benson & Peter M Clarkson & Tom Smith & Irene Tutticci, 2015. "A review of accounting research in the Asia Pacific region," Australian Journal of Management, Australian School of Business, vol. 40(1), pages 36-88, February.
    10. Palea, Vera, 2013. "Fair Value Accounting and Its Usefulness to Financial Statement Users," Department of Economics and Statistics Cognetti de Martiis. Working Papers 201327, University of Turin.
    11. Dana Dvořáková, 2011. "Fair Value Measurement in Financial Reporting," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2011(1), pages 60-75.
    12. Giusi Guzzo, 2015. "L?approccio cognitivo-semiotico in Ragioneria: profili storici nel tempo e nello spazio," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2015(1), pages 37-63.
    13. Wessel M. Badenhorst, 2014. "Fair Value Measurements of Control Premiums," Accounting Perspectives, John Wiley & Sons, vol. 13(3), pages 173-188, September.
    14. Bikki Jaggi & Alessandra Allini & Francesca Manes Rossi & Adele Caldarelli, 2016. "Impact of Accounting Traditions, Ownership and Governance Structures on Financial Reporting by Italian Firms," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., vol. 19(01), pages 1-29, March.
    15. Graeme Dean, 2010. "Background and Case for Exit Price Accounting," Abacus, Accounting Foundation, University of Sydney, vol. 46(1), pages 84-96, March.
    16. A. Rashad Abdel‐Khalik, 2010. "Fair Value Accounting and Stewardship," Accounting Perspectives, John Wiley & Sons, vol. 9(4), pages 253-269, December.
    17. Carmen Giorgiana Bonaci & Jiří Strouhal & Dumitru Matis, 2009. "Fair Value Accounting and Measurement through FASB's Developments," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2009(3), pages 40-63.
    18. Bougen, Philip D. & Young, Joni J., 2012. "Fair value accounting: Simulacra and simulation," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(4), pages 390-402.
    19. Basu Sudipta & Waymire Gregory B., 2019. "Historical Cost and Conservatism Are Joint Adaptations That Help Identify Opportunity Cost," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 9(1), pages 1-13, March.
    20. Beisland, Leif Atle, 2014. "Equity valuation in practice: The influence of net financial expenses," Accounting forum, Elsevier, vol. 38(2), pages 122-131.

    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:bla:abacus:v:46:y:2010:i:4:p:455-463. 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.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with 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: Wiley Content Delivery (email available below). General contact details of provider: http://www.blackwellpublishing.com/journal.asp?ref=0001-3072 .

    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.