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Vanderbilt Law Review

First Page

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Abstract

When used in relation to a periodical, the word "symposium"refers to "a collection of opinions on a subject." The word derives from the Greek "sympinein," to drink together, and originally was applied to a drinking party in which conversation and intellectual entertainment played a vital part. To our "party" we have invited a distinguished group of authors representing in some cases widely differing points of view. They have contributed articles dealing with various aspects of these problems of financial reporting and auditing. We leave to you, the reader, and to those engaged in the continuing debate the final judgment on what constitutes truth in financial statements, what is the best method of achieving the desideratum and what is the role of the independent accountant in that process...

This Introduction is not intended as a review of the articles in the Symposium. Accordingly, no verbal applause will be offered individually for each author. The Symposium does, however, represent an unusually fine collection of articles on a subject of enormous importance in the corporate securities field today. Not only is the quality of the contribution high, but the authors represent a distinguished cross-section of experts.

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