The Reintroduction of the True and Fair Override and Harmonization with IASC Standards in Australia: Lessons from the EU and Implications for Financial Reporting and International Trade

Some reflections on ‘The harmonization of accounting within the EU’

1994 • 147 citations

The True and Fair View Requirement: Impact on and of the Fourth Directive

1993 • 117 citations

A European true and fair view?

1993 • 106 citations

A European true and fair view?

1993 • 105 citations

Some Reflections on Beyond Positivism

1985 • 103 citations

Profit Measurement and UK Accounting Standards: A Case of Increasing Disharmony in Relation to US GAAP and IASs

1998 • 91 citations

The harmonization of accounting within the EU

1994 • 90 citations

Introduction: the true and fair view in British accounting

1993 • 89 citations

Lobbying behaviour and the development of international accounting standards

1993 • 85 citations

True and fair view

1996 • 79 citations

The future shape of harmonization: the EU versus the IASC versus the SEC

1997 • 79 citations

International accounting harmonization and the major developed stock market countries: An empirical study

1996 • 79 citations

True and fair view

1993 • 77 citations

True and fair view: An empirical study of connotative meaning

1987 • 73 citations

The future shape of harmonization: a reply

1997 • 70 citations

THE TRUE AND FAIR VIEW DOCTRINE: A SEARCH FOR EXPLICATION

1985 • 63 citations

An Insider's View of the Current State and Future Direction of International Accounting Standard Setting

1999 • 53 citations

The true and fair view override in the European Accounting Directives

1997 • 51 citations

Truth and untruth about true and fair: a commentary on ‘A European true and fair view’ comment

1993 • 49 citations

‘True and Fair’: A Survey of Uk Financial Directors

1991 • 48 citations

Reconciling national with international accounting standards

1993 • 48 citations

Harmonization of accounting standards in the EC

1993 • 39 citations

Truer and fairer. Uninvited comments on invited comments

1996 • 37 citations

True and fair in the Czech Republic: a note on local perceptions

1996 • 25 citations

T<scp>he</scp> T<scp>rue</scp> A<scp>nd</scp> F<scp>air</scp> V<scp>iew</scp>: A S<scp>tudy</scp> O<scp>f</scp> A<scp>ustralian</scp> A<scp>uditors</scp>‘ A<scp>pplication</scp> O<scp>f the</scp> C<scp>oncept</scp>

1994 • 18 citations

Commentary on the article by David Alexander ‘A European true and fair view’

1993 • 17 citations

The Explication of the True and Fair View Doctrine: A Comment

1988 • 15 citations

International accounting principles and auditing standards

1993 • 15 citations

FEE analysis of European accounting and disclosure practices, 1992

1992 • 13 citations

European harmonization and the true and fair view

1995 • 10 citations

Performance Measurement in the Digital Age

2017 • 9 citations

More on International Harmonisation in Australia

1997 • 3 citations