By Don E. Garner
This publication is key for college students and practitioners in accounting, overseas enterprise, finance, and economics. In a simple and readable sort, it specializes in the altering accounting and auditing criteria in nationwide and international economies within the post-Enron/Arthur Andersen period. The authors make clear the explanations at the back of and effects of the accounting profession's failure in auditing and self-regulation, as such a lot agencies put consulting gains prior to public audit tasks. They convey how Sarbanes-Oxley recommendations, whereas now not excellent, are significant participants to the profession's redemption, and feature enabled it to upward thrust to new heights of carrier and profit. The publication bargains a close exam of accounting practitioners' earlier demanding situations and destiny customers. It offers a practical research of particular matters dealing with accounting and auditing corporations at the present time, together with the transforming into challenge of independence; the necessity for one set of overseas accounting criteria and one set of auditing criteria; changes dealing with the worldwide economic climate; and the effect of the web and communique structures on accounting businesses.
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