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Accounting and Business Research Volume 29, 1999 - Issue 3
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Articles

A benchmark for the adequacy of published financial statements

David Alexander Centre for International Accounting Research, School of Accounting, Business and Finance, University of Hull, Hull, HU6 7RX Phone: (44) 01482 465719 Fax: (44) 01482 465719
Pages 239-253 | Accepted 01 May 1999, Published online: 28 Feb 2012

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Kara E. Hunter, Jacob M. Rose, Atm Tariquzzaman & Jay C. Thibodeau. (2023) Standard precision and aggressive financial reporting: the influence of incentive horizon. Accounting and Business Research 53:1, pages 108-126.
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Ana Isabel Morais. (2020) Are changes in international accounting standards making them more complex?. Accounting Forum 44:1, pages 35-63.
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Ian Dennis. (2019) The Conceptual Framework – A ‘Long and Winding Road’ … . Accounting in Europe 16:3, pages 256-289.
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David Alexander & Eva Eberhartinger. (2009) The True and Fair View in the European Union. European Accounting Review 18:3, pages 571-594.
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Christopher Nobes. (2009) The importance of being fair: An analysis of IFRS regulation and practice – a Comment. Accounting and Business Research 39:4, pages 415-427.
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David Alexander. (2006) Legal Certainty, European-ness and Realpolitik . Accounting in Europe 3:1, pages 65-80.
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SamuelK. Sejjaaka. (2005) Compliance with IAS Disclosure Requirements by Financial Institutions in Uganda. Journal of African Business 6:1-2, pages 93-117.
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Pat Sucher & Irena Jindrichovska. (2004) Implementing IFRS: A Case Study of the Czech Republic. Accounting in Europe 1:1, pages 109-141.
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Lisa Evans. (2003) The true and fair view and the ‘fair presentation’ override of IAS 1. Accounting and Business Research 33:4, pages 311-325.
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David Alexander & Hans R. Schwencke. (2003) Accounting change in Norway . European Accounting Review 12:3, pages 549-566.
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Katarzyna Kosmala-MacLullich. (2003) The true and fair view construct in the context of the Polish transition economy: some local insights . European Accounting Review 12:3, pages 465-487.
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Emiliano Ruiz Barbadillo, Nieves Gómez Aguilar & André Guiral Contreras. (2002) Una Comparación Inter-Sectorial y por Tamaño de la Calidad de la Información Contable a través del análisis del Informe de Auditoría. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 31:112, pages 545-581.
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David Alexander. (2001) The over-riding importance of internationalism: a reply to Nobes. Accounting and Business Research 31:2, pages 145-149.
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Christopher Nobes. (2000) Is true and fair of over-riding importance?: a comment on Alexander's benchmark. Accounting and Business Research 30:4, pages 307-312.
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Articles from other publishers (27)

Ying Zhee Lim, Anna Che Azmi & Tuan Hock Ng. (2023) Teaching the concept of control under IFRS 15: the effect of a three-step teaching approach and analogy usage. Journal of International Education in Business.
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Anne Marie Garvey, Laura Parte, Bridget McNally & José Antonio Gonzalo-Angulo. (2021) True and Fair Override: Accounting Expert Opinions, Explanations from Behavioural Theories, and Discussions for Sustainability Accounting. Sustainability 13:4, pages 1928.
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Ian Dennis. 2015. Auditing Theory. Auditing Theory 57 78 .
Natalie Tatiana Churyk & Renata Stenka. (2014) Accounting for complex investment transactions. Journal of Accounting Education 32:4, pages 58-70.
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Stephen A. Zeff. (2012) Book Reviews. The Accounting Review 87:3, pages 1087-1098.
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Isabel Gordon & Natalie Gallery. (2012) Assessing financial reporting comparability across institutional settings: The case of pension accounting. The British Accounting Review 44:1, pages 11-20.
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Michael E. Bradbury & Laura B. Schröder. (2012) The content of accounting standards: Principles versus rules. The British Accounting Review 44:1, pages 1-10.
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Richard Andrews. (2012) Fair Value, Earnings Management and Asset Impairment: The Impact of a Change in the Regulatory Environment. Procedia Economics and Finance 2, pages 16-25.
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DAVID ALEXANDER. (2010) Material Misstatement of What? A Comment on Smieliauskas et al ., ‘A Proposal to Replace “True and Fair View” with “Acceptable Risk of Material Misstatement” ’ . Abacus 46:4, pages 447-454.
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Fátima David & Isabel Gallego. (2009) The interrelationship between corporate income tax and corporate social responsibility. Journal of Applied Accounting Research 10:3, pages 208-223.
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Wally Smieliauskas, Russell Craig & Joel Amernic. (2008) A Proposal to Replace ‘True and Fair View’ With ‘Acceptable Risk of Material Misstatement’. Abacus 44:3, pages 225-250.
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Wally Smieliauskas. (2010) A Framework for Identifying (and Avoiding) Fraudulent Financial Reporting*. Accounting Perspectives 7:3, pages 189-226.
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Bryan K. ChurchShawn M. DavisSusan A. McCracken. (2008) The Auditor's Reporting Model: A Literature Overview and Research Synthesis. Accounting Horizons 22:1, pages 69-90.
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John Francis McKernan & Katarzyna Kosmala. (2007) Doing the truth: religion – deconstruction – justice, and accounting. Accounting, Auditing & Accountability Journal 20:5, pages 729-764.
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STEPHEN HASWELL. (2006) Over-Complexity in Accounting Standards and the Emerging Duopoly of US GAAP AND IFRS. Australian Accounting Review 16:39, pages 49-59.
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Ngaire Kirk. (2006) Perceptions of the true and fair view concept: an empirical investigation. Abacus 42:2, pages 205-235.
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David Alexander & Eva Jermakowicz. (2006) A true and fair view of the principles/rules debate. Abacus 42:2, pages 132-164.
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Graeme Dean & Frank Clarke. (2005) 'True and Fair' and 'Fair Value'-Accounting and Legal Will-o'-the-Wisps. Abacus 41:2, pages i-viii.
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Christopher W. Nobes. (2005) Rules-Based Standards and the Lack of Principles in Accounting. Accounting Horizons 19:1, pages 25-34.
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Lisa Evans. (2004) Language, translation and the problem of international accounting communication. Accounting, Auditing & Accountability Journal 17:2, pages 210-248.
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Christopher Nobes. (2003) On the myth of “Anglo-Saxon” financial accounting: a comment. The International Journal of Accounting 38:1, pages 95-104.
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David Alexander & Simon Archer. (2000) On the Myth of “Anglo-Saxon” Financial Accounting. The International Journal of Accounting 35:4, pages 539-557.
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Wally Smieliauskas. (2005) A Risk Perspective on Fraudulent Financial Reporting. SSRN Electronic Journal.
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Masatsugu Sanada. (2019) The Social Construction of Accounting Reality: Translation of a Principles-Based Discourse. SSRN Electronic Journal.
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Catalin Nicolae Albu, Nadia Albu & David J. A. Alexander. (2009) The True and Fair View Concept in Romania: A Case Study of Concept Transferabiility. SSRN Electronic Journal.
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Antonio Somoza. (2009) Some Considerations About Fair View: A Special Reference to the Project of Conceptual Framework LASB-FASB. SSRN Electronic Journal.
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Renata Isabel Stenka, Phil Ormrod & Ann Chan. (2008) Accounting for Business Combinations - The Consequences of IFRS Adoption for UK Listed Companies. SSRN Electronic Journal.
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