Responsibility in Financial Reporting
This colloquium explored the relationship between financial reporting and the maintenance of a society of free and responsible individuals. Two broad questions were discussed: Why is financial reporting difficult, and what do its difficulties mean for a free society?
Buchanan, James M. and G. F. Thirlby, eds. The L.S.E. Essays on Cost. New York: New York University Press, 1981. oll.libertyfund.org/title/105 (accessed November 6, 2009).
Indiana Telephone Corporation. Annual Report for the Year Ended December 31, 1972. Indianapolis: Indiana Telephone Corporation, 1973.
Boulding, Kenneth E. Studies in Accounting Theory. Edited by William T. Baxter and Sidney Davidson. Homewood: Irwin, 1962.
Burton, John C. "Fair Presentation: Another View." The Emanuel Saxe Distinguished Accounting Lecture, The Baruch College of The City University of New York, February 18, 1975.
Campbell, Tom. Ethics and Auditing. Edited by T. Campbell and K Houghton. Canberra: Australian National University E Press, 2005.
Child, James W. “Profit: The Concept and Its Moral Features.” Social Philosophy & Policy 15, no. 2 (Summer 1998): 243-282.
Hagopian, Kip. “Point of View: Expensing Employee Stock Options is Improper Accounting.” California Management Review 48, no. 4 (Summer 2006): 136-156.
Ketz, J. Edward. “Demand for Principles-Based Accounting: The American Accounting Idol.” The Accounting Cycle (February 2008): 3.
Ketz, J. Edward and Paul W. Miller. “When Accounting Ethics and Society's Expectations Clash.” Accounting Today 10, no. 4 (February 26, 1996): 1-3.
Mano, Robert M., Matthew Mouritsen, and Ryan Pace. “Principles-Based Accounting: It's Not New, It's Not the Rule, It's the Law.” The CPA Journal (February 2006): 8.
Morgan, Gareth. “Accounting as Reality Construction: Towards a New Epistemology for Accounting Practice.” Accounting, Organizations and Society 13, no. 5 (1988): 477-485.
Mouck, Tom. “Institutional Reality, Financial Reporting and the Rules of the Game.” Accounting, Organizations and Society 29 (2004): 525-541.
Ramaswamy, Vinita and C. Joe Ueng. “The Implications of Expensing Stock Options on Corporate Governance.” Journal of Business & Economics Research 5, no. 9 (September 2007): 27-34.
Rodgers, T.J. "Corporate Accounting: Congress and FASB Ignore Business Realities." Cato Briefing Paper Number 77, Washington, DC, October 25, 2002. http://www.cato.org/pubs/briefs/bp-077es.html (accessed November 6, 2002) .
Solomons, David. “Accounting and Social Change: A Neutralist View.” Accounting, Organizations and Society 16, no. 3 (1991): 287-295.