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Research in Accounting Regulation
Gary Previts
Tom Robinson
出版
Elsevier
, 2007-03-21
主題
Business & Economics / Accounting / General
Business & Economics / Management
Computers / Business & Productivity Software / General
Computers / Business & Productivity Software / Business Intelligence
Law / Administrative Law & Regulatory Practice
Law / Business & Financial
Social Science / General
ISBN
0080453805
9780080453804
URL
http://books.google.com.hk/books?id=kIANIP7RBDAC&hl=&source=gbs_api
EBook
SAMPLE
註釋
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