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Securities and Obscurities: A Case for Reform of the Law of Company Accounts
Paperback
Series: Sydney Accounting Classics
ISBN13: 9781920898304
Publisher: Sydney University Press
Published: Sep 27 2006
Pages: 338
Weight: 1.20
Height: 0.92 Width: 5.83 Depth: 8.27
Language: English
During the 1960s and 1970s a remarkable series of books was produced by academic staff in the field of accounting at the University of Sydney.
It was a period when academic research was largely analytical rather than empirically-based. For the most part, the interests of academics at Sydney were largely directed at questioning the status quo - either in the way accounting or auditing was practiced, or in the conventional wisdom expressed in text books of the time.
The Sydney Accounting Classics series reflects the diversity of interests of the 'Sydney school' at that time. It also recognises the tremendous impact of the foundation professor of accounting, R.J. Chambers. This reprint series ensures that the ideas developed during this period remain available to new generations of scholars and researchers.
The Sydney Accounting Classics series is an intiative of the Accounting Foundation, in association with Sydney University Press.
Securities and Obscurities:
In this book Chambers presents examples of financial practices in the UK, US, Canada and Australia and exposes the deficiencies in reported financial information. Chambers intended the work to be controversial. It continued his contention that precise definitions of accounting terms needed to be agreed upon, to ensure that investors, company directors, auditors and accountants were talking about the same things.
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