David J. A. Alexander

University of Birmingham Business School

Professor

Edgbaston Park Road

Birmingham, B15 2TY

United Kingdom

SCHOLARLY PAPERS

7

DOWNLOADS

235

CITATIONS
Rank 16,782

SSRN RANKINGS

Top 16,782

in Total Papers Citations

29

Scholarly Papers (7)

1.

The True and Fair View Concept in Romania: A Case Study of Concept Transferabiility

Number of pages: 32 Posted: 28 Feb 2011
Catalin Nicolae Albu, Nadia Albu and David J. A. Alexander
Bucharest Academy of Economic Studies, Bucharest Academy of Economic Studies and University of Birmingham Business School
Downloads 126 (222,033)
Citation 17

Abstract:

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true and fair view, true and fair view override, Romania

2.

Realism in Financial Reporting: What’s Really at Stake in the Disputes

Number of pages: 47 Posted: 30 Jul 2013
Mihaela Ionascu and David J. A. Alexander
The Bucharest University of Economic Studies and University of Birmingham Business School
Downloads 45 (400,832)

Abstract:

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external realism in financial reporting, ontology of accounting objects, Searle's social construction of reality theoretic

3.

Usury and Credit Practices in Italy in the Middle Ages

Accounting and Culture Review, 23 April 2018 - Special Issue: Banks and Financial Institutions in Historical Perspective, Forthcoming
Number of pages: 37 Posted: 10 May 2018
Stefano Adamo, David J. A. Alexander and Roberta Fasiello
University of Salento, University of Birmingham Business School and University of Salento Department of Economics, Management, Mathematics and Statistics
Downloads 32 (452,354)
Citation 1

Abstract:

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Middle Ages, Usury, Credit Practices, Church, Lenders, Italy

4.

A True and Fair View of the Principles/Rules Debate

Abacus, Vol. 42, No. 2, pp. 132-164, June 2006
Number of pages: 33 Posted: 12 Jun 2006
David J. A. Alexander and Eva K Jermakowicz
University of Birmingham Business School and Tennessee State University
Downloads 31 (457,014)
Citation 10
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5.

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, Vol. 46, No. 4, pp. 447-454, 2010
Number of pages: 8 Posted: 19 Dec 2010
David J. A. Alexander
University of Birmingham Business School
Downloads 1 (643,830)
Citation 3
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Material misstatement, Risk reporting, True and fair view

6.

The True and Fair View in the European Union

European Accounting Review, Vol. 18, 2009
Posted: 22 Jan 2009
David J. A. Alexander and Eva Eberhartinger
University of Birmingham Business School and Vienna University of Economics and Business

Abstract:

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true and fair, override, Austria, telos

7.

Accounting Change in Norway

European Accounting Review, Vol. 12, No. 3, pp. 549-566, 2003
Posted: 17 Oct 2003
David J. A. Alexander and Hans R. Schwencke
University of Birmingham Business School and Norwegian School of Management (BI)

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