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An examination of the auditing standards promulgation process involving SAS No. 69

McEnroe, John E.; Martens, Stanley C. - In: Journal of Accounting and Public Policy 17 (1998) 1, pp. 1-26

Persistent link: https://www.econbiz.de/10005546265

Form and content of replacement cost information: The impact upon investment criteria

McEnroe, John E.; Nikolai, Loren A. - In: Journal of Business Research 7 (1979) 4, pp. 315-330

Persistent link: https://www.econbiz.de/10005466359

Voting patterns of big eight representatives in setting accounting and auditing standards

McEnroe, John E.; Nikolai, Loren A. - In: Journal of Business Research 11 (1983) 1, pp. 77-89

Persistent link: https://www.econbiz.de/10005473882

The joint effects of management incentive and information precision on perceived reliability in fair value estimates

Du, Ning; McEnroe, John E.; Stevens, Kevin - In: Accounting Research Journal 27 (2014), pp. 188-206

Purpose –The purpose of this paper was to examine whether a less precise (or imprecise) estimate may increase investors’ confidence and improve investors’ perceptions of fair value reliability. The main criticism of fair value accounting has been its lack of reliability perceived by...

Persistent link: https://www.econbiz.de/10010932880

Auditors' Reactions to Sarbanes-Oxley and the PCAOB

Hill, Nancy D.; McEnroe, John E.; Stevens, Kevin T. - In: The CPA journal (2005), pp. 32-35

Persistent link: https://www.econbiz.de/10006231229

Auditors' Reactions to Sarbanes-Oxley and the PCAOB - The Sarbanes-Oxley Act of 2002 included a number of provisions that were groundbreaking when passed and have remained controversial in practice. This survey of auditors indicates SOA provisions which auditors believe should be revisited, most notably, the removal of responsibility for standards setting from the profession.

Hill, Nancy D.; McEnroe, John E.; Stevens, Kevin T. - In: The CPA journal (2005), pp. 32-35

Persistent link: https://www.econbiz.de/10006231236

An Analysis of Post-Expectation Gap Voting Behaviour by the ASB

Mcenroe, John E. - In: Abacus : a journal of accounting, finance and business … 38 (2002) 3, pp. 350-377

Persistent link: https://www.econbiz.de/10006032846

It's time for a true and fair view

McEnroe, John E.; Martens, Stanley C. - In: Accounting forum : advancing the interdisciplinary and … 28 (2004) 4, pp. 427-430

Persistent link: https://www.econbiz.de/10006018491

An Analysis of Post-Expectation Gap Voting Behaviour by the ASB

McEnroe, John E. - In: Abacus 38 (2002) 3, pp. 350-377

Persistent link: https://www.econbiz.de/10005676862

Individual Investors' Perceptions Regarding the Meaning of US and UK Audit Report Terminology: 'Present Fairly in Conformity with GAAP' and 'Give a True and Fair View'

McEnroe, John E.; Martens, Stanley C. - In: Journal of Business Finance & Accounting 25 (1998-04) 3&4, pp. 289-307

The standard unqualified audit report in the United States contains the phrase 'present fairly ... in conformity with generally accepted accounting principles' (PFGAAP), while in the United Kingdom, the corresponding phrase is 'give a true and fair view' (TFV). Despite the former phrase existing...

Persistent link: https://www.econbiz.de/10005167693