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- Title
Current financial reporting issues.
- Authors
Ciesielski, Jack T.; Weirich, Thomas R.
- Abstract
The main theme of the latest Securities and Exchange Commission (SEC) and Public Company Accounting Oversights Board (PCAOB) Developments Conference was restoring public trust and investor confidence in the capital markets. Various speakers also noted the need for more transparency and improved disclosures by companies. Although there was not much discussion of strictly auditing issues, the conference provided a number of 'heads-up' warnings for both auditors and preparers. What signals are the SEC and PCAOB sending right now? What's on regulators' minds? The authors report in detail about all of it. © 2011 Wiley Periodicals, Inc.
- Subjects
FINANCIAL statements; UNITED States. Securities &; Exchange Commission; PUBLIC Co. Accounting Oversight Board; PUBLIC trustees; FINANCIAL disclosure
- Publication
Journal of Corporate Accounting & Finance (Wiley), 2011, Vol 22, Issue 4, p39
- ISSN
1044-8136
- Publication type
Article
- DOI
10.1002/jcaf.20688