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GAAP as Ineffective Legal Defense of Financial Reporting : Implications for Truthfulness, Auditability, and the IASB's Proposed 2015 Conceptual Framework

Smieliauskas, Wally - 2017

This paper analyzes the accounting reasoning of two expert accounting witnesses at the 2006 trial of Enron executives who testified that the financial reporting of Enron conformed fully with US generally accepted accounting principles [GAAP]. We analyze the experts' evidence using argumentation...

Persistent link: https://www.econbiz.de/10012965523

Elevating financial reporting beyond a mere compliance instrument

Smieliauskas, Wally; Craig, Russell; Amernic, Joel - In: Accounting perspectives : a journal of The Canadian … 21 (2022) 1, pp. 61-100

Persistent link: https://www.econbiz.de/10013161944

Estimation uncertainty and the IASB's proposed conceptual framework

Craig, Russell; Smieliauskas, Wally; Amernic, Joel - In: Australian accounting review 27 (2017) 1, pp. 112-114

Persistent link: https://www.econbiz.de/10011689739

Factors influencing the preparedness of large unlisted companies to implement adapted International Financial Reporting Standards in Portugal

Guerreiro, Marta Silva; Rodrigues, Lúcia Lima; Craig, … - In: Journal of international accounting auditing & taxation 21 (2012) 2, pp. 169-184

Persistent link: https://www.econbiz.de/10009634182

Assessing international accounting harmonization using Hegelian dialectic, isomorphism and Foucault

Rodrigues, Lúcia Lima; Craig, Russell - In: Critical perspectives on accounting : an international … 18 (2007) 6, pp. 739-757

Persistent link: https://www.econbiz.de/10003529735

The preparedness of companies to adopt International Financial Reporting Standards: Portuguese evidence

Guerreiro, Marta Silva; Rodrigues, Lúcia Lima; Craig, … - In: Accounting forum : advancing the interdisciplinary and … 32 (2008) 1, pp. 75-88

Persistent link: https://www.econbiz.de/10003660596

Institutional change of accounting systems : the adoption of a regime of adapted international financial reporting standards

Guerreiro, Marta Silva; Rodrigues, Lúcia Lima; Craig, … - In: European accounting review 24 (2015) 2, pp. 379-409

Persistent link: https://www.econbiz.de/10011342948

Changing from a rules-based to a principles-based accounting logic : a review

Guerreiro, Marta Silva; Rodrigues, Lúcia Lima; Craig, … - In: Australasian accounting business and finance journal : AABF 8 (2014) 2, pp. 110-120

Persistent link: https://www.econbiz.de/10010520026

Assessing international accounting harmonization in Latin America

Carneiro, Juarez; Rodrigues, Lúcia Lima; Craig, Russell - In: Accounting forum : advancing the interdisciplinary and … 41 (2017) 3, pp. 172-184

Persistent link: https://www.econbiz.de/10011775379

A theoretical model of stakeholder perceptions of a new financial reporting system

Fontes, Alexandra; Rodrigues, Lúcia Lima; Craig, Russell - In: Accounting forum : advancing the interdisciplinary and … 40 (2016) 4, pp. 300-315

Persistent link: https://www.econbiz.de/10011630347