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Keywords: fair presentation
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Journal Articles
The Primacy of Fair Presentation: Evidence from PCAOB Standards, Federal Legislation, and the Courts
Journal:
Accounting Horizons
Accounting Horizons (2018) 32 (3): 91–100.
Published: 01 September 2018
...Mark L. DeFond; Clive S. Lennox; Jieying Zhang SYNOPSIS Palmrose and Kinney (2018 ; hereafter PK) claim that technical compliance with GAAP is sufficient to justify an unqualified audit opinion. We disagree. PK's view ignores “fair presentation,” a concept equivalent to “faithful representation...