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| Author: | Lee, T. |
| Title: | Financial reporting quality labels: the social construction of the audit profession and the expectations gap |
| Journal: | Accounting, Auditing and Accountability Journal
1994 : VOL. 7:2, p. 30-49 |
| Index terms: | AUDITING FINANCIAL REPORTING QUALITY SOCIAL ACCOUNTING |
| Language: | eng |
| Abstract: | Analyses a policy-making issue concerning historically persistent phenomena with the potential, concurrently, to assist the social construction of the audit profession, and create expectation problems capable of accentuating the present audit crisis. The phenomena are the financial reporting quality labels commonly assosiated with the auditor's opinion on the content of reported financial statements. Reveals the close historical relationship of accountancy and law in a process of professionalism in which accountants and lawyers vaguely and ambiguosly describe financial reporting quality by means of various labels and supporting criteria. |
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