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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

Auditing safety leadership : three railroad catastrophes

Craig, Russell; Amernic, Joel - In: Strategy & leadership 51 (2023) 6, pp. 43-50

Persistent link: https://www.econbiz.de/10014430506

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

A "close reading" protocol to identify perception-fashioning rhetoric in web site financial reporting : the case of Microsoft®

Craig, Russell; Garrott, Lucia; Amernic, Joel - In: Accounting and the public interest 1 (2001) 1, pp. 2-16

Persistent link: https://www.econbiz.de/10003901964

Perverse audit culture and accountability of the modern public university

Craig, Russell; Amernic, Joel; Tourish, Dennis - In: Financial accountability & management : in governments, … 30 (2014) 1, pp. 1-24

Persistent link: https://www.econbiz.de/10010247541

Material misstatement of what? : a comment on Smieliauskas et al. "A proposal to replace "true and fair view" with "acceptable risk of material misstatement""

Alexander, David - In: Abacus : a journal of accounting, finance and business … 46 (2010) 4, pp. 447-454

Persistent link: https://www.econbiz.de/10008904388

A proposal to replace "true and fair view" with "acceptable risk of material misstatement"

Smieliauskas, Wally; Craig, Russell; Amernic, Joel - In: Abacus : a journal of accounting, finance and business … 44 (2008) 3, pp. 225-250

Persistent link: https://www.econbiz.de/10003763339

Auditing, reasoning systems, reporting frameworks, and accounting policy risk : a response to Alexander

Smieliauskas, Wally; Craig, Russell; Amernic, Joel - In: Abacus : a journal of accounting, finance and business … 46 (2010) 4, pp. 455-463

Persistent link: https://www.econbiz.de/10008904387

Developing critical thinking skills and effective co-operative international accounting degree programs in China

He, Hong; Craig, Russell; Wen, Jing - In: Asian review of accounting 21 (2013) 2, pp. 144-159

Persistent link: https://www.econbiz.de/10009788118

The power of accounting communication

Jack, Lisa; Davison, Jane; Craig, Russell - In: The Routledge companion to accounting communication, (pp. 3-6). 2013

Persistent link: https://www.econbiz.de/10009749461