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 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 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 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 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 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:
Download or read book Oversight of the Accounting Profession written by United States. Congress. Senate. Committee on Governmental Affairs. Subcommittee on Governmental Efficiency and the District of Columbia and published by . This book was released on 1979 with total page 584 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Accounting as Social and Institutional Practice written by Anthony G. Hopwood and published by Cambridge University Press. This book was released on 1994-10-06 with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Securities and Exchange Commission Report to Congress on the Accounting Profession and the Commission s Oversight Role written by United States. Securities and Exchange Commission and published by . This book was released on 1979 with total page 688 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Accounting Profession written by Donald H. Chapin and published by DIANE Publishing. This book was released on 1996-12 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Accounting Reform and Investor Protection without special title written by United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs and published by . This book was released on 2003 with total page 680 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book 107 2 Hearings Accounting Reform and Investor Protection S Hrg 107 948 Vol 2 March 5 6 14 19 20 and 21 2002 written by and published by . This book was released on 2003 with total page 680 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Accounting Reform and Investor Protection written by United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs and published by . This book was released on 2003 with total page 682 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Accounting Reform in Transition and Developing Economies written by Robert W. McGee and published by Springer Science & Business Media. This book was released on 2008-11-16 with total page 506 pages. Available in PDF, EPUB and Kindle. Book excerpt: The editor has assembled a stellar group of experts to address such topics as: accounting reform in Russia, Ukraine, Estonia, Armenia, Serbia, China, and Spain; accounting education and development of the accounting profession in several transition economies; and corporate governance issues in the developing world.
Download or read book Accountants Professional Negligence written by Jonathan R.H.H. Pockson and published by Springer. This book was released on 1982-06-18 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Accounting Ethics Theories of accounting ethics and their dissemination written by J. Edward Ketz and published by Taylor & Francis. This book was released on 2006 with total page 448 pages. Available in PDF, EPUB and Kindle. Book excerpt: The ruination of investors in Enron, WorldCom, Waste Management, Aldelphia, Tyco and scores of other business concerns has raised questions about the adequacy and relevance of academic research into accounting ethics, as well as the ethical nature of professional parties. This research collection includes important papers from key journals and books that reassess theories, research studies, and professional practices in the field of accounting ethics. In addition to examining the current crisis in the creditability of financial reports, many of the papers here work toward developing a body of knowledge that will protect the investing public in the future.
Download or read book Research on Professional Responsibility and Ethics in Accounting written by Cynthia Jeffrey and published by Emerald Group Publishing. This book was released on 2016-11-07 with total page 255 pages. Available in PDF, EPUB and Kindle. Book excerpt: Volume 20 of Research on Professional Responsibility and Ethics in Accounting brings together a range of articles exploring the professional responsibilities of accountants, codes of conduct which affect them, and securities regulations.