The annual report: an exercise in ignorance?

Article Abstract:

A possible link between the often exaggerated imagery found in company annual reports and overall ignorance in society is discussed. The two issues are tide together as companies attempt to maintain their self interest even as societies strive for order and stability. Included are discussions of John Ruskin's 19th-century views on the role of ignorance in markets and highlights from more recent literature on the connection between imagery and ignorance. It is concluded that the very purpose of imagery in annual reports may be to maintain ignorance that enhances competition.

Forecasts, trends, outlooks, Accounting, Design and construction, Business reports

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An investigation of pricing behavior in the municipal audit market

Article Abstract:

Issues concerning pricing for municipal auditing services are examined, focusing on the relationship between lowballing by incumbent auditors when bidding for services and abnormal profits that may be eventually earned. Topics include the conclusion that lowballing is not related to abnormal returns in a manner as significant as that which is predicted by present audit pricing models, and recommendations for future research.

United States, Statistical Data Included, Research, Prices and rates, Accounting and auditing, Letting of contracts, Competitive bidding, Auditors, Financial statements

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Integrating the accountant and the information systems development process

Article Abstract:

Accountants must possess both accounting and information system skills and integrate the two skills when working in complex organizations. The account can use structuration theory to specify information system requirements and must be involved from the beginning of the development process.

United Kingdom, Practice, Accountants, Information systems

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