Additional Evidence on the Need for Disclosure Reform.

Jane L. Reimers

doi:10.2308/ah-9604022472

March 1, 1992Accounting Horizons

Additional Evidence on the Need for Disclosure Reform.

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Key Points

The paper aims to highlight the growing evidence supporting the necessity for reform in financial disclosure practices.
Reviewed interpretations by auditors and their implications on financial disclosures.
Analyzed the role of attorneys in shaping the financial disclosure landscape.
Examined litigation outcomes related to disclosure practices.
Identified gaps in current financial disclosure practices from auditor perspectives.
Noted the influence of attorneys on litigation approaches in financial disclosures.
Highlighted the urgent need for reforms to enhance transparency and accountability.

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Implication

Discusses the need for financial disclosure reform, focusing on auditors' interpretations and litigation implications.

Abstract

Discusses additional evidence on the need for financial disclosure reform in the United States. Auditors' interpretations; Auditors and attorneys; Litigation approach.

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Jane L. Reimers (1992) studied this question.

synapsesocial.com/papers/6a2f97a9a1cfeec490828ab2 https://doi.org/10.2308/ah-9604022472

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Additional Evidence on the Need for Disclosure Reform.

Key Points

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Implication

Abstract

Discussion

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Additional Evidence on the Need for Disclosure Reform.

Key Points

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Implication

Abstract

Discussion

Cite This Study

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