The Accounting Convention That Is Most Responsible for the Increase

question 42

Multiple Choice

The accounting convention that is most responsible for the increase in the number of notes to financial statements is

• A)materiality.
• B)full disclosure.
• C)consistency.
• D)conservatism.

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Definitions:

External Causes

Factors or influences originating outside an individual that significantly affect behaviors, outcomes, or events.

Attribution

The process of explaining one's own behavior and the behavior of others by attributing causes to that behavior, whether internal dispositions or external situations.

Heider

refers to Fritz Heider, an Austrian psychologist recognized for his contributions to attribution theory in social psychology.

Social Neuroscience

A field that explores the neural, hormonal, cellular, and genetic mechanisms underlying the social structures, processes, and behaviors.