Self-regulation and the Accounting Profession
Author | : Renate E. Wigfall |
Publisher | : |
Total Pages | : 144 |
Release | : 2007 |
Genre | : |
ISBN | : |
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Author | : Renate E. Wigfall |
Publisher | : |
Total Pages | : 144 |
Release | : 2007 |
Genre | : |
ISBN | : |
Author | : United States. Congress. House. Committee on Interstate and Foreign Commerce. Subcommittee on Oversight and Investigations |
Publisher | : |
Total Pages | : 718 |
Release | : 1978 |
Genre | : Accountants |
ISBN | : |
Author | : United States. Congress. House. Committee on Interstate and Foreign Commerce. Subcommittee on Oversight and Investigations |
Publisher | : |
Total Pages | : 688 |
Release | : 1978 |
Genre | : Accountants |
ISBN | : |
Author | : Joseph P. Cummings |
Publisher | : |
Total Pages | : 11 |
Release | : 1979 |
Genre | : |
ISBN | : |
Author | : Hedvah L. Shuchman |
Publisher | : |
Total Pages | : 286 |
Release | : 1981 |
Genre | : Accountants |
ISBN | : |
Author | : John W. Buckley |
Publisher | : Belmont, Calif. : Lifetime Learning Publications |
Total Pages | : 266 |
Release | : 1980 |
Genre | : Accounting |
ISBN | : |
Author | : Clive S. Lennox |
Publisher | : |
Total Pages | : 33 |
Release | : 2005 |
Genre | : |
ISBN | : |
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.
Author | : Gary Previts |
Publisher | : Elsevier |
Total Pages | : 336 |
Release | : 2007-03-21 |
Genre | : Business & Economics |
ISBN | : 0080453805 |
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
Author | : Carol Lynn Noack |
Publisher | : |
Total Pages | : 194 |
Release | : 1988 |
Genre | : Accountants |
ISBN | : |
Author | : |
Publisher | : DIANE Publishing |
Total Pages | : 90 |
Release | : 2002-10 |
Genre | : |
ISBN | : 9780756728137 |
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.