The SEC and Accounting: The First 50 Years : 1984 Proceedings of the Arthur Young Professors' RoundtableRobert H. Mundheim, Noyes E. Leech |
Contents
Noyes E Leech and Robert H Mundheim | 1 |
Institutional Alternatives for Regulating Financial Reporting | 29 |
The Regulation of the Accounting Profession and the Problem | 53 |
Copyright | |
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Common terms and phrases
accepted accounting principles accounting and auditing accounting firms accounting practices Accounting Principles Board accounting profession accounting regulation Accounting Series Rel Accounting Standards Board Acct adopted AICPA Amendments Andrew Barr Arthur Young assets auditing standards balance sheet Burton Certified Public Accountants Chief Accountant Choi & Mueller Commission's Committee companies concept Cong corporate finance cost decisions disclose distribution earnings economic effective efficient market hypothesis example Exchange Commission FASB federal Financial Accounting Standards financial reporting financial statements GAAP Hamer Budge hereinafter cited Horngren income independent auditors interest investment investors issues junior stock MBCA ment monitoring opinion oversight peer review percent performance Pfeffer pooling private sector problems procedures professional quality control registrants Regulation S-X requirements role SEC Accounting Series SEC corporate disclosure SEC Practice Section SEC's Securities Act Securities and Exchange Senate shareholders Staff Study standard-setting Subcommittee supra note