Russell Craig

University of Portsmouth

University House

Winston Churchhill Avenue

Portsmouth, Hampshire PO1 2UP

United Kingdom

  • University of Portsmouth

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GAAP as Ineffective Legal Defense of Financial Reporting: Implications for Truthfulness, Auditability, and the IASB's Proposed 2015 Conceptual Framework

2017 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 62 Posted: 16 Jan 2017 Last Revised: 03 Apr 2017
Wally Smieliauskas, Russell Craig and Joel Amernic
University of Toronto - Rotman School of Management, University of Portsmouth and University of Toronto - Rotman School of Management
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Keywords: Accounting Risk, Argument, Auditability Conceptual Framework, Enron, Expert Witness, Fair Presentation, GAAP, Principles, Rules