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- W3125474913 abstract "Ross Skinner built his intimate knowledge of the intricacies of the art of accounting through a very long and rich career as an “accounting philosopher. This allowed him to both observe, and be part of, the formalization of today's GAAP. The duration and timing of Skinner's career also allowed him to experience directly the gradual evolution of our accounting model from an approach based largely on principles to one based increasingly on rules. The objective of this paper is to look behind accounting figures, which are the product of varying combinations of rules and judgment, and to discuss some recent events that have rocked the auditing and accounting profession. Our comments are presented in the context of views expressed by Skinner in his 1995 “Judgment in Jeopardy” article. Skinner had a keen interest in accounting history. Therefore, we begin our paper by referring to Paciol's notion of “venture accounting. We use this notion to introduce our discussion of financial reporting, which has become an important instrument of resource allocation and a challenge for professional judgment. This leads us to describe some of the ideas Skinner presented in his article on accounting judgment as “visionary. Had we listened to him, perhaps we could have avoided some of the costly changes and additions recently imposed on our governance system, such as the creation of the Canadian Public Accountability Board and the tightening of several laws and regulations." @default.
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- W3125474913 date "2005-11-01" @default.
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- W3125474913 title "If Only We Had Listened to Ross Skinner!*" @default.
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- W3125474913 doi "https://doi.org/10.1506/9xrg-jr27-q7ld-fap2" @default.
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