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The Primacy of “Present Fairly” in the Auditor's Report*
11 references·5 citing·30 second hop
The Primacy of “Present Fairly” in the Auditor's Report* (2007)The Primacy of “Present Fairly” in the Au…How the U.S. Accounting Profession Got Where It Is Today: Part II (2003)How the U.S. Accounting Profe…How the U.S. Accounting Profession Got Where It Is Today: Part I (2003)How the U.S. Accounting Profe…Corporate Law. Congress Passes Corporate and Accounting Fraud Legislation. Sarbanes-Oxley Act of 2002, Pub. L. No. 107-204, 116 Stat. 745 (Codified in Scattered Sections of 11, 15, 18, 28, and 29 U. S. C.) (2002)Corporate Law. Congress Passe…Financial Reporting Analysis (2000)Financial Reporting AnalysisFinancial Reporting & Analysis (1998)Financial Reporting & AnalysisThe transformation of Wall Street: a history of the Securities and Exchange Commission and modern corporate finance (1996)The transformation of Wall St…The external audit (1977)The external auditMontgomery's Auditing (1975)Montgomery's AuditingA dictionary for accountants (1970)A dictionary for accountantsThe philosophy of auditing. (1964)The philosophy of auditing.Principles of accounting (1919)Principles of accountingTrue and Fair Override: Accounting Expert Opinions, Explanations from Behavioural Theories, and Discussions for Sustainability Accounting (2021)True and Fair Override: Accou…Design and evaluation of an advanced continuous data level auditing system: A three-layer structure (2021)Design and evaluation of an a…Auditor and FASB Responsibilities for Representing Underlying Economics—What U.S. Standards Actually Say (2018)Auditor and FASB Responsibili…Misleading Forecasts in Accounting Estimates: A Form of Ethical Blindness in Accounting Standards? (2016)Misleading Forecasts in Accou…IFRS Ten Years on: Has the IASB Imposed Extensive Use of Fair Value? Has the EU Learnt to Love IFRS? And Does the Use of Fair Value make IFRS Illegal in the EU? (2015)IFRS Ten Years on: Has the IA…An introduction to corporate accounting standards (1940)Accounting, professions and regulation: Locating the sites of professionalization (2006)Transnational regulation of professional services: Governance dynamics of field level organizational change (2006)Financial Accounting Standards Board (FASB) (2008)Professionals and field-level change: Institutional work and the professional project (2011)Leaders, Values, and Organizational Climate: Examining Leadership Strategies for Establishing an Organizational Climate Regarding Ethics (2004)A Cross-Cultural Examination of the Endorsement of Ethical Leadership (2006)Conflicts Of Interest And The Case Of Auditor Independence: Moral Seduction And Strategic Issue Cycling (2006)Strategic Dependence and Inherent Risk Assessments. (1995)Audit disaster futures: antidotes for the expectation gap? (1999)The disciplinary process of the accounting profession: protecting the public or the profession? The Québec experience (2001)American Management Consulting Companies in Western Europe, 1920 to 1990: Products, Reputation, and Relationships (1999)Resource-constrained construction project scheduling model for profit maximization considering cash flow (2008)Accounting Information in Financial Contracting: The Incomplete Contract Theory Perspective (2016)Sensitivity and stability analysis in dea (1984)DISCLOSURE IN JAPANESE CORPORATE ANNUAL REPORTS (1993)A genealogy of accounting materiality (2013)Is Economics Performative? Option Theory and the Construction of Derivatives Markets (2006)Understanding the evolution of e-government: The influence of systems of rules on public sector dynamics (2006)The usefulness of inaccurate models: Towards an understanding of the emergence of financial risk management (2008)Accounting for the Tax Benefits of Employee Stock Options and Implications for Research (2001)Analysts’ Forecast Accuracy in Germany: The Effect of Different Accounting Principles and Changes of Accounting Principles (2008)Conservatism and Book-Tax Differences (2009)Does Fair Value Reporting Affect Risk Management? International Survey Evidence (2011)Institutional Logics and Institutional Change in Organizations: Transformation in Accounting, Architecture, and Publishing (2005)The organizational context of professionalism in accounting (2009)Critical dialogical accountability: From accounting-based accountability to accountability-based accounting (2018)Integrating and Unifying Competing and Complementary Frameworks (2007)Audit Committees, Boards of Directors, and Remediation of Material Weaknesses in Internal Control* (2009)Mandatory Audit Partner Rotation, Audit Quality, and Market Perception: Evidence from Taiwan* (2009)
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References

  • 1964The philosophy of auditing.665 cited
  • 2003How the U.S. Accounting Profession Got Where It Is Today: Part II429 cited
  • 2002Corporate Law. Congress Passes Corporate and Accounting Fraud Legislation. Sarbanes-Oxley Act of 2002, Pub. L. No. 107-204, 116 Stat. 745 (Codified in Scattered Sections of 11, 15, 18, 28, and 29 U. S. C.)302 cited
  • 2003How the U.S. Accounting Profession Got Where It Is Today: Part I300 cited
  • 1996The transformation of Wall Street: a history of the Securities and Exchange Commission and modern corporate finance253 cited
  • 1919Principles of accounting157 cited
  • 1970A dictionary for accountants133 cited
  • 2000Financial Reporting Analysis85 cited
  • 1975Montgomery's Auditing59 cited
  • 1998Financial Reporting & Analysis57 cited
  • 1977The external audit43 cited

Cited by

  • 2021True and Fair Override: Accounting Expert Opinions, Explanations from Behavioural Theories, and Discussions for Sustainability Accounting29 cited
  • 2015IFRS Ten Years on: Has the IASB Imposed Extensive Use of Fair Value? Has the EU Learnt to Love IFRS? And Does the Use of Fair Value make IFRS Illegal in the EU?28 cited
  • 2021Design and evaluation of an advanced continuous data level auditing system: A three-layer structure27 cited

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  • 2016Misleading Forecasts in Accounting Estimates: A Form of Ethical Blindness in Accounting Standards?26 cited
  • 2018Auditor and FASB Responsibilities for Representing Underlying Economics—What U.S. Standards Actually Say24 cited