Author: United States. Congress. House. Committee on Interstate and Foreign Commerce. Subcommittee on Oversight and InvestigationsPublisher:
ISBN:
Category : Accountants
Languages : en
Pages : 688
Book Description
Reform and Self-regulation Efforts of the Accounting Profession
Author: United States. Congress. House. Committee on Interstate and Foreign Commerce. Subcommittee on Oversight and InvestigationsPublisher:
ISBN:
Category : Accountants
Languages : en
Pages : 688
Book Description
Research in Accounting Regulation
Author: Gary PrevitsPublisher: Elsevier
ISBN: 0080453805
Category : Business & Economics
Languages : en
Pages : 336
Book Description
The scope of service provided by professional accountants is influenced by legislation and case law as well as the dictates of a variety of government and private sector agencies; including State Boards of Accountancy, Academic Accreditation Bodies, the United States Securities and Exchange Commission, the Public Accounting Oversight Board, independent standard setting bodies such as the Federal Accounting Standards Advisory Board [US], the Financial Accounting Standards Board [US] and the International Accounting Standards Board. These entities and self-regulatory organizations such as U.S. State Societies of CPAs and the American Institute of Certified Public Accountants and equivalent and emerging national bodies that exist in most developed and developing countries, are among the emerging entities which attempt to coordinate the activities of professional accountants among sovereign nations. It is important for academics, students, practitioners, regulators and researchers to consider and study the role and relationship of such bodies with the practice and content of our discipline. Main feature examines developments in accounting regulation Papers provide an international perspective on accounting and finance issues Volume 19 contains main papers, research reports, a feature, capsule commentary, perspectives, and book reviews
The Accounting Profession
Author: United States. General Accounting OfficePublisher:
ISBN:
Category : Accounting
Languages : en
Pages : 144
Book Description
The Accounting Profession
Author: Publisher: DIANE Publishing
ISBN: 9780756728137
Category : Business & Economics
Languages : en
Pages : 90
Book Description
Report after the sudden failure of Enron Corp. Concerns the status of recommendations made by the Panel on Audit Effectiveness (PAE) to enhance the accounting profession's self-regulatory system. The accounting profession maintains a voluntary, self-regulatory system that includes establishing and monitoring compliance with professional standards, disciplining members for improper acts and substandard performance, and conducting oversight of the system. The report: determines the status of the recommendations by the PAE to address limitations of the self-regulatory system; and identifies any gaps in actions taken to implement the Panel's recommend. and their likely impact on overcoming the limitations of the self-regulatory system.
The accounting profession status of panel on audit effectiveness recommendations to enhance the selfregulatory system
Author: Publisher: DIANE Publishing
ISBN: 1428943927
Category :
Languages : en
Pages : 92
Book Description
The accounting profession maintains a voluntary, self-regulatory system through the American Institute of Certified Public Accountants (AICPA) that includes establishing professional standards, monitoring compliance with professional standards, disciplining members for improper acts and substandard performance, and conducting oversight of the system. You expressed concern about the effectiveness of the self-regulatory system and whether the Panel's recommendations would be implemented fully. Specifically, you requested that we (1) determine the status of the Panel's recommendations to address limitations of the self-regulatory system, and (2) identify any gaps in actions taken to implement the Panel's recommendations and their likely impact on overcoming the limitations of the self-regulatory system identified by the Panel.
Protecting the public interest selected governance, regulatory oversight, auditing, accounting, and financial reporting issues
Author: Publisher: DIANE Publishing
ISBN: 1428945601
Category :
Languages : en
Pages : 38
Book Description
Oversight of the Accounting Profession
Author: United States. Congress. Senate. Committee on Governmental Affairs. Subcommittee on Governmental Efficiency and the District of ColumbiaPublisher:
ISBN:
Category : Accountants
Languages : en
Pages : 584
Book Description
Accounting as Social and Institutional Practice
Author: Anthony G. HopwoodPublisher: Cambridge University Press
ISBN: 9780521469654
Category : Business & Economics
Languages : en
Pages : 344
Book Description
Accounting as Social and Institutional Practice is the first major collection of critical and socio-historical analyses of accounting. It gathers together work by scholars of international renown on the social and institutional nature of accounting to address the conditions and consequences of accounting practice. Challenging conventional views that accounting is a technical practice, and that it comprises little more than bookkeeping, this collection demonstrates the importance of analysing the multiple arenas in which accounting emerges and operates. As accounting continues to gain in importance in so many spheres of social life, an understanding of the conditions and consequences of this calculative technology is vital. Its relevance extends far beyond the discipline of accounting. This book will be of considerable interest for specialists in organisational analysis, sociologists, and political scientists, as well as the general reader interested in understanding the increasing significance of accounting in contemporary society.
Securities and Exchange Commission Report to Congress on the Accounting Profession and the Commission's Oversight Role
Author: United States. Securities and Exchange CommissionPublisher:
ISBN:
Category : Accountants
Languages : en
Pages : 688
Book Description
The Accounting Profession
Author: Donald H. ChapinPublisher: DIANE Publishing
ISBN: 0788135988
Category :
Languages : en
Pages : 148
Book Description
Concerns the status of recommendations made to the accounting profession over the past two decades by major study groups. Identifies (1) recommendations made from 1972-95 to improve accounting & auditing standards & the performance of independent audits under the federal securities laws & the actions taken on those recommendations, & (2) any unresolved issues to determine their impact on the performance of independent audits, effective accounting & auditing standards setting, & efforts to expand the scope of business reporting & audit services.