The United States

Leslie G. Campbell

Chapter 10 in International Auditing, 1985, pp 119-132 from Palgrave Macmillan

Abstract: Abstract The auditing and accounting environment in the United States is dominated by the Securities and Exchange Commission (SEC), the accounting profession and a private sector standard-setting body called the Financial Accounting Standards Board (FASB). The SEC is a government agency and represents the main government influence on financial reporting. There are no influential company laws dealing with financial reporting issues. The auditing and accounting environment is itself influenced by a number of legal and cultural factors.

Keywords: Professional Ethic; Accounting Profession; Audit Financial Statement; Financial Account Standard Board; Audit Standard (search for similar items in EconPapers)
Date: 1985
References: Add references at CitEc
Citations: View citations in EconPapers (17)

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-349-07144-9_10

Ordering information: This item can be ordered from
http://www.palgrave.com/9781349071449

DOI: 10.1007/978-1-349-07144-9_10

Access Statistics for this chapter

More chapters in Palgrave Macmillan Books from Palgrave Macmillan
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().