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March 18, 2026The Accounting Review

What Does 'Consistent' Mean in the Short Form Report?

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Authors

DBDaniel Borth

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Overview

This analysis explores consistency in accounting principles during economic fluctuations, suggesting its implications for audit reliability.

Key Points

  • The aim is to examine how consistency is defined and applied in accounting reports amidst changing economic circumstances.
  • Analyzing the concept of consistency in accounting principles
  • Reviewing implications of changing economic conditions on audits
  • Discussing common minor discrepancies found in audit reports
  • Consistency in accounting applies despite economic fluctuations and changes in tax laws
  • Most differences in opinions on accounting principles are minor
  • Public accountants reliably report that generally accepted accounting principles are maintained year-to-year

Cite This Study

Daniel Borth (1948) studied this question.

synapsesocial.com/papers/69ba44154e9516ffd37a5f40https://doi.org/10.2308/tar-7054897
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