Download or read book Reform and Self regulation Efforts of the Accounting Profession written by United States. Congress. House. Committee on Interstate and Foreign Commerce. Subcommittee on Oversight and Investigations and published by . This book was released on 1978 with total page 688 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Self regulation and the Accounting Profession written by Renate E. Wigfall and published by . This book was released on 2007 with total page 144 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Self regulation written by Joseph P. Cummings and published by . This book was released on 1979 with total page 11 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Self regulation in the Professions written by Hedvah L. Shuchman and published by . This book was released on 1981 with total page 286 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Regulation and the Accounting Profession written by John W. Buckley and published by Belmont, Calif. : Lifetime Learning Publications. This book was released on 1980 with total page 266 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Credibility of Self Regulation written by Clive S. Lennox and published by . This book was released on 2005 with total page 33 pages. Available in PDF, EPUB and Kindle. Book excerpt: Following the Sarbanes-Oxley Act, self-regulated peer reviews at accounting firms were replaced by independent inspections conducted by the Public Company Accounting and Oversight Board. Critics of self-regulation had argued that the peer review program lacked credibility. This paper tests whether the opinions issued by the peer reviewers provided credible information to clients about audit firm quality. We find audit firms gained clients after receiving clean opinions from their reviewers and lost clients after receiving modified or adverse opinions. This suggests peer review opinions provided credible information about quality differences between audit firms.
Download or read book Research in Accounting Regulation written by Gary Previts and published by Elsevier. This book was released on 2007-03-21 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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
Download or read book Peer Review written by Carol Lynn Noack and published by . This book was released on 1988 with total page 194 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Accounting Profession written by and published by DIANE Publishing. This book was released on 2002-10 with total page 90 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Self regulation of the Irish Accounting Profession Facing Redundancy written by Mary Callanan and published by . This book was released on 2003 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Accounting Profession written by United States. General Accounting Office and published by . This book was released on 1996 with total page 144 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Accounting Profession written by United States. General Accounting Office and published by . This book was released on 2002 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Research in Accounting Regulation written by Gary Previts and published by Elsevier. This book was released on 2004-09-17 with total page 347 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 Company Accounting Oversight Board, independent standard setting bodies such as the Federal Accounting Standards Advisory Board (US), the Financial Accounting Standards Board (US), the International Accounting Standards Board and self-regulatory organizations such as State Societies of CPA and the American Institute of Certified Public Accountants. There are equivalent and emerging local international bodies that exist in most developed countries. It is important for academics, students, practitioners, regulators and researchers to consider, study and understand the role and relationship of such bodies with the practice and content of our discipline. Research in Accounting Regulation is a refereed annual serial that seeks to publish high quality manuscripts, which address regulatory issues and policy affecting the practice of accountancy, broadly defined. Topics of interest include research based on: 1) Self-regulatory activities. 2) Case law and litigation. 3) Governmental and quasi-governmental regulation. 4) The economics of regulation, including modelling. This research series aims to encourage the submission of original empirical, behavioural or applied research manuscripts that consider strategic and policy implications for regulation, regulatory models and markets. It is intended for individual researchers, practitioners, regulators and students of accountancy who desire to increase their understanding of the regulation of accountancy.
Download or read book The accounting profession status of panel on audit effectiveness recommendations to enhance the selfregulatory system written by and published by DIANE Publishing. This book was released on 2002 with total page 92 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Adaptive Self regulation and Organizational Politics written by Sharon K. Howell and published by . This book was released on 2005 with total page 124 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study draws on the adaptive self-regulation framework as well as other theoretical models of perceived performance. The study results indicate that certain manageable personality, interpersonal, and contextual variables affect how accountants view the level of organizational politics within the workplace. In turn, the accountant's view of the organizations' politics is shown to very strongly affect how the accountant perceives his or her superiors' performance and leadership ability.
Download or read book Reform and Self regulation Efforts of the Accounting Profession written by and published by . This book was released on 1978 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Protecting the public interest selected governance regulatory oversight auditing accounting and financial reporting issues written by and published by DIANE Publishing. This book was released on 2002 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt:
