1.

Record Nr.

UNINA9910814216603321

Autore

Garner Don E.

Titolo

Accounting and the global economy after Sarbanes-Oxley / / Don E. Garner, David L. McKee, and Yosra AbuAmara McKee

Pubbl/distr/stampa

London ; ; New York : , : Routledge, , 2015

ISBN

1-317-47782-0

1-315-70676-8

1-317-47783-9

1-282-11933-8

9786612119330

0-7656-2460-5

Edizione

[1st ed.]

Descrizione fisica

1 online resource (272 p.)

Altri autori (Persone)

McKeeDavid L

McKeeYosra AbuAmara <1948->

Disciplina

657.02/1873

Soggetti

Corporations - Accounting - Standards

Corporations - Auditing - Standards

International economic relations

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

First published 2008 by M.E. Sharpe.

Nota di bibliografia

Includes bibliographical references (p. 237-248) and index.

Nota di contenuto

Accounting and the Global Economy After Sarbanes-Oxley; Contents; Introduction; Part I The General Frame of Reference; 1 Accounting and Auditing Standards as Operating Parameters in the Global Economy; 2 Overview of Accounting Standards in the Global Economy; 3 The Role of Auditing Standards; 4 Changing Realities in the Sarbanes-Oxley Era; Part II Some Specific Issues Facing Accounting and Auditing Practice; 5 The Harmonization of Auditing Standards; 6 Independence as a Growing Problem for Accounting Firms; 7 The Firms and Locational Adjustments in the Global Financial System

8 The Impact of the Internet and Improving Communications SystemsPart III The Firms in the New Global Environment; 9 Firm Effectiveness in the Face of Emerging Accounting and Auditing Standards; 10 The Firms and the Practical Issues of Adjustment in the Global Economy; References; Index; About the Authors



Sommario/riassunto

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.