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A ccounting I ntrospection
Author(s) -
Hogan Warren
Publication year - 1994
Publication title -
australian accounting review
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.551
H-Index - 36
eISSN - 1835-2561
pISSN - 1035-6908
DOI - 10.1111/j.1835-2561.1994.tb00158.x
Subject(s) - accounting , introspection , audit , business , perception , accounting research , psychology , neuroscience , cognitive psychology
In 1994 a working party commissioned by the Australian accounting bodies produced a report titled A Research Study on Financial Reporting and Auditing ‐ Bridging the Expectation Gap. The study was the result of concerns about the differing perceptions of the financial reporting and auditing roles. This paper asserts that the research study suffers from shortcomings including a failure to explore some important issues and a consequent failure to correct prevailing misconceptions in the minds of those compiling financial reports and others using them.