Accounting and the Global Economy After Sarbanes-Oxley
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Accounting and the Global Economy After Sarbanes-Oxley by Don E. Garner
Book DescriptionThis book is essential for students and practitioners in accounting, international business, finance, and economics. In a straightforward and readable style, it focuses on the changing accounting and auditing standards in national and global economies in the post-Enron/Arthur Andersen era. The authors clarify the reasons behind and consequences of the accounting profession's failure in auditing and self-regulation, as most firms placed consulting profits ahead of public audit duties. They show how Sarbanes-Oxley solutions, while not perfect, are major contributors to the profession's redemption, and have enabled it to rise to new heights of service and revenue. The book offers a detailed examination of accounting practitioners' past challenges and future prospects. It provides a realistic analysis of specific issues facing accounting and auditing firms today, including the growing problem of independence; the need for one set of international accounting standards and one set of auditing standards; adjustments facing the global financial system; and the impact of the Internet and communication systems on accounting firms.
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Book DetailsISBN: 9780765613769
(210mm x 148mm x 22mm)
Imprint: M.E. Sharpe
Publisher: Taylor & Francis Inc
Publish Date: 15-Nov-2007
Country of Publication: United States
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