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Accounting Research in the United States, the Euro Zone, and Beyond

Accounting Research in the United States, the Euro Zone, and Beyond

ISBN: 9780988919365
Publisher: North American Business Press
Publication Date: 2014-02-01
Number of pages: 226
Any used item that originally included an accessory such as an access code, one time use worksheet, cd or dvd, or other one time use accessories may not be guaranteed to be included or valid. By purchasing this item you acknowledge the above statement.

This book contains a wide ranging review of relevant histories and current events affecting accounting research in United States and the Euro Zone. Time inevitable renders some circumstances obsolete so I had taken 2013 and the cut-off, and included material from the past only if it speaks to the present. The book contains nine chapters, including eight that address experiences in the United States. These seven chapters include studies of the Securities and Exchange Commission (SEC) past and present) and the most recent regulatory institution, the Public Accounting Oversight Board (PCAOB). Regarding the latter, current jurisdictional disputes with China over access to audit papers held by Chinese Government authorities were discussed in detail, as these were challenges for U.S. regulatory institutions and were on-going and were likely to remain a problem for the foreseeable future. The efforts of Chinese firms to obtain listings on the prestigious U.S. stock exchanges opened themselves up to U.S. regulatory scrutiny and accusations of fraud perpetrated on U.S. investors. These accusations galvanized U.S. regulatory authorities to increase their reviews of the accounting practices of these Chinese based entities. The PCAOB sought (with little success) access to the audit papers of the China-based audit affiliate branches of large U.S. audit firms. China claimed that as the Chinese state retained an interest in these firms, the audit papers were state secrets.

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