Auditing, reasoning systems, reporting frameworks, and accounting policy risk: a response to Alexander
Research output: Contribution to journal › Article
This response to Alexander (2010) clarifies the approach taken in Smieliauskas et al . (2008). Here we elaborate further on the significance of the accounting risk concept for fairness of presentation in financial reporting. In the process we show how Alexander’s potentially important concept of accounting policy risk can be made operational via the concept of account-ing risk.
|Number of pages||9|
|Publication status||Published - 2010|