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References (11)
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Terry Smith (1996)
Accounting for Growth -
M. Morris, W. Nichols
Consistency expectations: materiality judgements and audit firm structure
- Publisher
- Emerald Publishing
- Copyright
- Copyright © 1998 MCB UP Ltd. All rights reserved.
- ISSN
- 0268-6902
- DOI
- 10.1108/02686909810208047
- Publisher site
- See Article on Publisher Site
Abstract
Terry Smith’s infamous Accounting for Growth (1992) clearly demonstrated the differences in the use of accounting policy manipulations, impacting on profit and loss account and balance sheet for companies and industries. Now evidence has emerged in Australia (Smith et al. , 1997), of differences in the acceptability of income increasing accounting policy changes which appear to be associated with auditors and auditor groupings. This paper re‐examines Smith (1992) to determine the existence of an auditor effect for UK accounting manipulations.
Journal
Managerial Auditing Journal – Emerald Publishing
Published: Apr 1, 1998
Keywords: Accounting principles; Auditing; Creative accounting