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  • 1
    Electronic Resource
    Electronic Resource
    Financial Reporting Quality Labels: The Social Construction of the Audit Profession and the Expectations Gap (1994)
    Bradford : Emerald
    Accounting, auditing & accountability journal 7 (1994), S. 30-49 
    Details
    ISSN: 0951-3574
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Analyses a policy-making issue concerning historically persistentphenomena with the potential, concurrently, to assist the socialconstruction of the audit profession, and create expectation problemscapable of accentuating the present audit crisis. The phenomena are thefinancial reporting quality labels commonly associated with theauditor's opinion on the content of reported financial statements.Reveals the close historical relationship of accountancy and law in aprocess of professionalization in which accountants and lawyers vaguelyand ambiguously describe financial reporting quality by means of variouslabels and supporting criteria. The analysis also suggests the strategicbenefits and disbenefits of reporting quality labels and criteria to theaudit profession within the context of the expectations gap.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/09513579410058256
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