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Research in Accounting Regulation, Volume 19 (Hardcover, 19th edition)
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Research in Accounting Regulation, Volume 19 (Hardcover, 19th edition)
Series: Research in Accounting Regulation
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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
*Vol 19 contains main papers, research reports, a feature, capsule
commentary, perspectives, and book reviews
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