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| Author: | Nobes, C. W. Parker, R. H. |
| Title: | "True and Fair": A survey of UK financial directors |
| Journal: | Journal of Business Finance and Accounting
1991 : APR, VOL. 18:3, p. 359-375 |
| Index terms: | FINANCIAL STATEMENTS COMPANIES DIRECTORS QUESTIONNAIRES SURVEYS UNITED KINGDOM BUSINESS ETHICS |
| Language: | eng |
| Abstract: | The legal and philosophical meanings of "true and fair" have been discussed elsewhere. This paper is the first published empirical survey of what directors say they do to ensure that financial statements are true and fair. A questionnaire survey (with a high response rate) of large British companies allows the conclusions that most directors take no specific actions, that they rely heavily on audition, and that they equate "true and fair". Some directors seem to misunderstand their duties. Subsidiaries take a more mechanical view of compliance. |
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