302
Views
5
CrossRef citations to date
0
Altmetric
Miscellany

Using a folk story to generate discussion about substance over form

&
Pages 267-284 | Received 01 May 2002, Accepted 01 Nov 2003, Published online: 01 Feb 2007

References

References

  • Anderson JR (1976) Language, Memory and Thought Hillsdale NJ Lawrence Erlbaum Associates
  • Anderson JR (1990) Cognitive Psychology and Its Implications (3rd edn) New York Freeman
  • Bloom BS Englehart MA Furst EJ Hill WH Krathwohl DR (1956) Taxonomy of Education Objectives, Handbook I: Cognitive Domain New York Longman Publishers
  • Bloomberg H (2002) Pitt backs shareholder votes on options Los Angeles Times 21 September, A4
  • Bonner , SE . (1999) . Choosing teaching methods based on learning objectives: an integrative framework . Issues in Accounting Education , 14 ( 1 ) : 11 – 39 .
  • Borrus A Dwyer P Foust D Lavelle L (2002) To expense or not to expense Business Week 29 July 43 47
  • Chastney J (1975) True and Fair View – History, Meaning and Impact of the Fourth Directive London Institute of Chartered Accountants in England and Wales
  • Conference Board (2002) Commission on PublicTrust and Private Enterprise. Findings and Recommendations Part 1: Executive Compensation September 17 New York The Conference Board
  • Cottell , PG and Millis , BJ . (1993) . Cooperative learning structures in the instruction of accounting . Issues in Accounting Education , 8 ( 1 ) : 40 – 59 .
  • EITF (1990) Emerging Issues Task Force Issue No. 90-15: Impact of Nonsubstantive Lessors, Residual Value Guarantees and Other Provisions in Leasing Transactions Norwalk CT Financial Accounting Standards Board
  • EITF (1996) Emerging Issues Task Force Issue No. 96-21: Implementation Issues in Accounting for Leasing Transactions Involving Special-Purpose Entities Norwalk CT Financial Accounting Standards Board
  • EITF (2002) Emerging Issues Task Force Issue No. D-14: Transactions Involving Special-Purpose Entities Norwalk CT Financial Accounting Standards Board
  • FASB (1980a) Statement of Financial Accounting Concepts No. 2: Qualitative Characteristics of Accounting Information Norwalk CT Financial Accounting Standards Board
  • FASB (1980b) Statement of Financial Accounting Standard No. 13. Accounting for Leases Norwalk CT Financial Accounting Standards Board
  • FASB (1995) Statement of Financial Accounting Standard No 123. Accounting for Stock-Based Compensation Norwalk CT Financial Accounting Standards Board
  • FASB (1998) Statement of Financial Accounting Standard No. 133, Accounting for Financial Instruments Norwalk CT Financial Accounting Standards Board
  • FASB (2002a) Proposed Interpretation Consolidation of Certain Special-Purpose Entities: an interpretation of ARB No. 51 Norwalk CT Financial Accounting Standards Board
  • FASB (2002b) Proposed Statement of Financial Accounting Standards: Accounting for Stock-Based Compensation – Transition and Disclosure Norwalk CT Financial Accounting Standards Board
  • FASB (2002c) Action Alert No. 02-38 9 October Norwalk CT Financial Accounting Standards Board
  • Fortune (2002) You bought, they sold Fortune 2 September 64
  • Gagné RM (1968) Learning hierarchies Educational Psychologist Winter 1 9
  • Gagné RM (1984) Learning outcomes and their effects: useful categories of human performance American Psychologist 39 April 377 385
  • Gagné RM Medsker KL (1996) The Conditions of Learning: Training Applications Fort Worth TX Harcourt Brace College Publishers
  • Harden S (2002) Time to move to principles-based standards California CPA 71 3 September 31
  • Hayes RS Baker CR (2002) Reflecting form over substance: the case of Enron Corp. Asia Pacific Conference on International Accounting Issues, 23–26 November, Anaheim, CA
  • Hopwood , A . (1990) . Ambiguity, knowledge and territorial claims: some observations on the doctrine of substance over form: a review essay . British Accounting Review , 22 ( 1 ) : 79 – 97 .
  • IASB (2002) IASB publishes proposals on accounting for share-based payment London International Accounting Standards Board 7 November, http://www.iasc.org.uk/
  • IASC (1989) IAS Framework London International Accounting Standards Board
  • IASC (1997a) International Accounting Standard No. 1: Presentation of Financial Statements (Revised) London International Accounting Standards Board
  • IASC (1997b) International Accounting Standard No. 3: Financial Reporting of Interests in Joint Ventures London International Accounting Standards Board
  • IASC (1998) International Accounting Standard No. 22: Business Combinations London International Accounting Standards Board
  • Isla J (2002) Risk management from two perspectives Chapter Presidents' Conference of Philippine Institute of Certified Public Accountants, 1 June, Nega City, Philippines
  • Jenkins EL (2002) Testimony before the Subcommittee on Commerce, Trade and Consumer Protection of the US House of Representatives Committee on Energy and Commerce 14 February Washington, DC US House of Representatives
  • Kranhold K Wartzman R Wilke J (2002) FBI steps up pressure for Enron indictments Wall Street Journal Europe 30 April, A1
  • Levitt , A . (1998) . In quotes-the ‘Numbers Game’ . The CPA Journal , 68 ( 12 ) : 14 – 19 .
  • Levitt A Dwyer P (2002) Take on the Street New York Random House
  • Melancon B (2002) A New Accounting Culture: Address by Barry C. Melancon 4 September New York NY American Institute of Certified Public Accountants
  • Mintzer A (2002) Stick with the rules California CPA 71 3 September 30
  • Mulligan T Brooks N (2002) Enron paid its senior executives millions Los Angeles Times 18 June, A1
  • Powers WC Troubh RS Winokur HS (2002) Report of Investigation by the Special Investigative Committee of the Board of Directors of Enron Corp. Houston, TX: Enron Corp. Arthur Andersen & Co., Arthur Young, Coopers & Lybrand, Deloitte Haskins & Sells, Ernst & Whinny, Peat Marwick Main & Company, Price Waterhouse, and Touche Ross (1989) Perspectives on Education: Capabilities for Success in the Accounting Profession (The White Paper). New York: Arthur Andersen & Co., Arthur Young, Coopers & Lybrand, Deloitte Haskins & Sells, Ernst & Whinny, Peat Marwick Main & Company, Price Waterhouse, and Touche Ross
  • Rees , L and Scott , D . (2001) . The value-relevance of stock-based employee compensation disclosures . Journal of Applied Business Research , 17 : 2
  • Reps P (ed.) (1957) Zen Flesh, Zen Bones: A Collection of Zen & pre-Zen Writings Tokyo Charles E. Tuttle Co.
  • Rutherford , BA . (1985) . The true and fair view doctrine: a search for explication . Journal of Business Finance and Accounting , 12 ( 4 ) : 483
  • Rutherford BA (1988) The Doctrine of Substance Over Form Certified Research Report No. 11 London The Association of Chartered Certified Accountants
  • Schipper K (2003) Principles-based accounting standards Accounting Horizons 17 1 March 61 72

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.