search query: @author McEnroe, J. E. / total: 7
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| Author: | Martens, S. C. McEnroe, J. E. |
| Title: | Testing the commitment to the neutrality of financial statement information. |
| Journal: | Managerial Auditing Journal (IAE)
1993 : VOL. 8:6, p. 25-29 |
| Index terms: | FINANCIAL STATEMENTS ACCOUNTING INFORMATION SYSTEMS TESTS ACCOUNTING THEORY |
| Language: | eng |
| Abstract: | The Financial Accounting Standards Board (FASB) of the USA issued six Statements of Financial Accounting Concepts in an attempt to provide a comprehensive theoretical framework for accounting. One of the constituents of relevance and reliability is neutrality. Neutrality is a characteristic which financial information should have, neutrality counts as value. It is interesting to test how strongly business persons associated with accounting are committed to the value of neutrality. The populations whom the authors tested and the survey instrument are described. |
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