United States Accounting Firms Respond to COSO Advice on Social Audit, Sustainability Risk and Financial Reporting

Katherine Kinkela ()
Additional contact information
Katherine Kinkela: Iona College

A chapter in Social Audit Regulation, 2015, pp 59-77 from Springer

Abstract: Abstract In the United States, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) provides guidance on internal controls for corporations. COSO is a private-sector initiative jointly sponsored and funded by five organizations: American Accounting Association (AAA), American Institute of CPAs (AICPA), Financial Executives International (FEI), The Institute of Management Accountants (IMA) and the Institute of Internal Auditors (IIA). The Recent COSO white paper contemplates the connection between sustainability and accounting. This chapter examines the current COSO work and the evolution of accounting and sustainability, including the place of the social audit.

Keywords: Social Audit; Sustainability Risks; COSO White Paper; Financial Executives International (FEI); Sustainability Goals (search for similar items in EconPapers)
Date: 2015
References: Add references at CitEc
Citations:

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:spr:csrchp:978-3-319-15838-9_4

Ordering information: This item can be ordered from
http://www.springer.com/9783319158389

DOI: 10.1007/978-3-319-15838-9_4

Access Statistics for this chapter

More chapters in CSR, Sustainability, Ethics & Governance from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().