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This book is an exploratory and theoretical study of financial reporting and auditing. The author contends that both conventional financial accounting and auditing are in a troubled state, and that, because it is not an independent test, auditing does not resemble the verification process found in other disciplines. He investigates conventional practices, attempts to reconstruct financial reporting based on principles found in empirical disciplines, and goes on to discuss areas related to financial reporting, including management accounting and macroeconomics. |
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