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Accounting and the Global Economy After Sarbanes-Oxley
Don E. GarnerDavid L McKeeYosra AbuAmara McKee
出版Routledge, 2014-12-18
主題Business & Economics / GeneralBusiness & Economics / Development / Economic DevelopmentBusiness & Economics / Economics / General
ISBN13174778209781317477822
URLhttp://books.google.com.hk/books?id=aFvfBQAAQBAJ&hl=&source=gbs_api
EBookSAMPLE
註釋This book is essential for students and practitioners in accounting, international business, finance, and economics. In a straightforward and readable style, it focuses on the changing accounting and auditing standards in national and global economies in the post-Enron/Arthur Andersen era. The authors clarify the reasons behind and consequences of the accounting profession's failure in auditing and self-regulation, as most firms placed consulting profits ahead of public audit duties. They show how Sarbanes-Oxley solutions, while not perfect, are major contributors to the profession's redemption, and have enabled it to rise to new heights of service and revenue. The book offers a detailed examination of accounting practitioners' past challenges and future prospects. It provides a realistic analysis of specific issues facing accounting and auditing firms today, including the growing problem of independence; the need for one set of international accounting standards and one set of auditing standards; adjustments facing the global financial system; and the impact of the Internet and communication systems on accounting firms.