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Auditing and Accounting Standards: Their Roles and Usefulness to Independent Public Accountants and Investors
George J. Benston, Michael Bromwich, Robert E. Litan, and Alfred Wagenhofer
in Worldwide Financial Reporting: The Development and Future of Accounting Standards
- Published in print:
- 2006
- Published Online:
- February 2006
- ISBN:
- 9780195305838
- eISBN:
- 9780199783342
- Item type:
- chapter
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/0195305833.003.0003
- Subject:
- Economics and Finance, Financial Economics
Following a description of the ways that standards benefit users and producers of financial statements, this chapter considers alternative organizational procedures for setting those standards. The ... More
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