Includes bibliographical references (pages 237-248) and index.
CONTENTS NOTE
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The general frame of reference. Accounting and auditing standards as operating parameters in the global economy -- Overview of accounting standards in the global economy -- The role of auditing standards -- Changing realities in the Sarbanes-Oxley era -- Some specific issues facing accounting and auditing practice. The harmonization of auditing standards and the firms -- Independence as a growing problem for accounting firms -- The firms and locational adjustments in the global financial system -- The impact of the Internet and improving communication systems -- The firms in the new global environment. Firm effectiveness in the face of emerging accounting and auditing standards -- The firms and the practical issues of adjustment in the global economy.
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SUMMARY OR ABSTRACT
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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.
SYSTEM REQUIREMENTS NOTE (ELECTRONIC RESOURCES)
Text of Note
Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002.