Wally Smieliauskas

Misleading Forecasts in Accounting Estimates: A Form of Ethical Blindness in Accounting Standards?

Wally Smieliauskas, Kathryn Bewley, Ulfert Gronewold et al. · Journal of Business Ethics · 2016 · 25 citations

Accounting Ethic, Accounting, Accounting Policy +7

Auditor Conservatism and Banks' Measurement Uncertainty during the Financial Crisis

Feng Chen, Kevin C. K. Lam, Wally Smieliauskas et al. · International Journal of Auditing · 2015 · 24 citations

Conservative Financial Reporting, Continuous Auditing, Financial Risk Management +17

A Simulation Study of the Performance of Parametric Dollar Unit Sampling Statistical Procedures

Ulrich Menzefricke, Wally Smieliauskas · Journal of Accounting Research · 1984 · 23 citations

A Proposal to Replace ‘True and Fair View’ With ‘Acceptable Risk of Material Misstatement’

Wally Smieliauskas, Russell Craig, Joel Amernic · Abacus · 2008 · 18 citations

Audit Opinion, Accounting Practice, Law +21

Principles‐Based Reasoning about Accounting Estimates

Wally Smieliauskas · Accounting Perspectives · 2012 · 15 citations

Auditing, Accounting, Accounting Policy +13