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Abstract The concept of ‘representational faithfulness’ is related to notions such as financial statements ‘giving a true and fair view’ or ‘presenting fairly’, which form a key part of auditors' opinion statements, and to ‘creative accounting’. These considerations lead to some deep conceptual...
Abstract Conservatism is an underlying concept of financial accounting. We argue that the auditor forces conservatism on client companies and that the amount of conservatism depends on the economic performance of the company and on the type of audit firm. In particular, we contend that Big Six...
Abstract This study examines whether the Cadbury Committee recommendations regarding board structure have increased the power of boards to replace poorly performing CEOs. It also looks at whether institutional investors have become more proactive in this regard post-Cadbury. The study employs a...
Abstract The finances and accounting practices of British central government were the subject of persistent and critical comment from radical politicians within Parliament during the 1820s. The key to effective reform was seen to be the adoption of more business-like procedures, with the...
Abstract This study provides evidence on the relationship between audit-report type and subsequent business termination for private companies in a non-litigious environment. The results show that an endogenous relationship exists between bankruptcy and audit-report type, and between voluntary...
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