The true and fair view: exploring how managers, directors and auditors engage in practice-Reference-Cited by-同舟云学术

The true and fair view: exploring how managers, directors and auditors engage in practice

Published:2020-03-09 Issue:4 Volume:44 Page:398-420
ISSN:0155-9982
Container-title:Accounting Forum
language:en
Short-container-title:Accounting Forum

Author:

Egan Matthew¹^ORCID,Yanxi Xu William²^ORCID

Affiliation:

1. Discipline of Accounting, The University of Sydney, Sydney, Australia

2. FutureTax, Sydney, Australia

Publisher

Informa UK Limited

Subject

Finance,Accounting

Link

https://www.tandfonline.com/doi/pdf/10.1080/01559982.2020.1727177

Reference58 articles.

1. Adams, C. A. (2018). Let’s talk value: How universities create value for students, staff and society. UK: Advance HE. Retrieved from https://www.lfhe.ac.uk/en/research-resources/publications-hub/index.cfm/LTV-01.

2. The true and fair view requirement in recent national implementations

3. A European true and fair view?

4. On economic reality, representational faithfulness and the ‘true and fair override’

5. Philosophy of language and accounting

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