One of the prime purposes of accounting is to communicate. However, to date, this
fundamental aspect of the discipline has received relatively little attention. The Routledge …

This article examines argumentation factors which affect the truth of an audit opinion. We
propose that the auditor's report be revised to replace the words 'true and fair view'with …

Today's world economy is driven by global uncertainties such as exchange rates, political
upheaval and energy prices, layered upon local uncertainties involving individual projects …

Auditing has become an essential component in market societies and the need for auditing
skills has risen in line with globalization. This textbook provides a comprehensive overview …

This commentary analyzes the relationship of fraud risk assessments to other risk
assessments by auditors. The Public Company Accounting Oversight Board notes that this is …

In the first article in this series [1] we presented the seven deadly sins of averaging. To
counter them, we introduced the concept of Probability Management, which focuses on …

One of the most important aspects of operating a business is the forecasting of sales and
allocation of resources to fulfill sales. Sales assessments are usually based on mental …

La valeur des actifs incorporels n'est généralement pas justifiée par une valeur de marché
spécifique puisque le coût d'acquisition de l'ensemble auquel ils appartiennent est …

This paper identifies a serious risk anomaly between the accounting and auditing literatures.
This anomaly has important consequences for the validity of auditor professional judgement …

This paper discusses the intricacies related to business valuation under uncertainty. It shows
that under common practice only point estimates are employed which often proves to be …