內容簡介

This monograph revisits papers published by the authors (both of the U. of Missouri) in the journal Research in Accenting Regulation over a ten-year period that summarized the key trends in accounting and financial reporting since the passage of the Sarbanes-Oxley Act of 2002 by the US Congress. Rather than offer a simple compilation of the papers, they instead identify key themes found in the literature--including the evolving accounting and reporting model in the United States, the evolving accounting and reporting model internationally, the individual accounting pronouncements that support the evolving models, scandals (such as Enron and WorldCom) that have driven reforms, and the public and private sector responses to the scandals--and summarize the different points of view discussed. They also present annotated bibliographies for the papers. Distributed in North America by Turpin Distribution. Annotation ©2013 Book News, Inc., Portland, OR (booknews.com)
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