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| Author: | Schuetze, W. |
| Title: | The liability crisis: audit failures or accounting principles failures |
| Journal: | Journal of Economics & Management Strategy
1993 : FALL, VOL. 2:3, p. 411-417 |
| Index terms: | LIABILITY CRISES ACCOUNTING PRINCIPLES |
| Language: | eng |
| Abstract: | The subject of this paper concerns whether the liability crisis facing the public accounting profession in the United States is more related to audit failures or accounting principles failures. For some 10 or 15 years, the author has contended that until generally accepted accounting principles are unambiguously defined, auditors of financial statements can not see clearly the target they intend to strike. "ADC" loans are examined in the paper with precision. |
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