An Empirical Study on the Auditors “True and Fair View” Reporting
作者单位：Asst. Professor Nottingham University Business School Seminyih Malaysia Lecturer Faculty of Business and Law Multimedia University Malaysia
会议名称：《2011 International Conference on Advancements in Information Technology（ICAIT 2011）》
会议日期：2011年
学科分类：120202[管理学-企业管理（含：财务管理、市场营销、人力资源管理）] 12[管理学] 1202[管理学-工商管理]
关 键 词：true fair reports auditors
摘 要：Financial reporting by companies is strengthened with auditors’ report where they opine whether or not the financial statements give a ’true and fair view’. ’True and fair view’ is in existence since a very long time as compared to various other terms. Since its introduction, ’true and fair view’ had faced a number of criticisms. Past researchers had tried to explore this concept. None of them managed to give any additional information than was traditionally available in the books. This study empirically concludes that it is time to refurbish the concept of ’true and fair view’.