Edited by
Gary Previts, Case Western Reserve University, Cleveland, OH, USA
Tom Robinson, University of Miami, Coral Gables, Miami, USA
Description
The scope of service provided by professional accountants is influenced by legislation and case law as well as the dictates of a variety
of government and private sector agencies; including State Boards of Accountancy, Academic Accreditation Bodies, the United States Securities
and Exchange Commission, the Public Accounting Oversight Board, independent standard setting bodies such as the Federal Accounting Standards
Advisory Board [US], the Financial Accounting Standards Board [US] and the International Accounting Standards Board. These entities
and self-regulatory organizations such as U.S. State Societies of CPAs and the American Institute of Certified Public Accountants
and
equivalent and emerging national bodies that exist in most developed and developing countries, are among the emerging entities which
attempt
to coordinate the activities of professional accountants among sovereign nations. It is important for academics, students,
practitioners, regulators and researchers to consider and study the role and relationship of such bodies with the practice and content
of our discipline.
Included in series
Research in Accounting Regulation
Audience:
Academics and researchers in economics, management, accounting, and the social sciences
