Research Catalog

Title

Accounting and the global economy after Sarbanes-Oxley / Don E. Garner, David L. McKee, and Yosra AbuAmara McKee.

Author

Garner, Don E.

Publication

Armonk, N.Y. : M.E. Sharpe, [2008], ©2008.

Items in the Library & Off-site

Holdings

Details

Additional Authors

• McKee, David L.
• McKee, Yosra AbuAmara, 1948-

Description

xii, 258 pages; 24 cm

Summary

"In the post - Enron-Andersen environment, ongoing changes in the needs of the global economy are forcing significant adjustments in international accounting and auditing standards. In a straightforward and readable style, the authors examine accounting practitioners' past challenges and future prospects, while discussing specific issues facing today's firms such as: independence as a growing problem of accounting firms; harmonization of auditing standards; adjustments facing the global financial system; and the impact of the Internet and communication systems on accounting firms. This book is essential reading for the student and practitioner in accounting, international business, finance, and economics."--BOOK JACKET.

Subjects

• United States Sarbanes-Oxley Act of 2002
• International economic relations
• Corporations > Accounting > Standards
• Corporations > Auditing > Standards

Bibliography (note)

• Includes bibliographical references (p. 237-248) and index.

Contents

1. Accounting and auditing standards as operating parameters in the global economy -- 2. Overview of accounting standards in the global economy -- 3. The role of auditing standards -- 4. Changing realities in the Sarbanes-Oxley era -- 5. The harmonization of auditing standards -- 6. Independence as a growing problem for accounting firms -- 7. The firms and locational adjustments in the global financial system -- 8. The impact of the Internet and improving communications systems -- 9. Firm effectiveness in the face of emerging accounting and auditing standards -- 10. The firms and the practical issues of adjustment in the global economy.

ISBN

• 9780765613769 (cloth : alk. paper)
• 076561376X (cloth : alk. paper)

LCCN

2007005349

OCLC

• OCM82473560
• 82473560
• SCSB-9051974

Owning Institutions

Columbia University Libraries