Interprofessional conflict, accommodation, and the flow of capital: the ASB vs the securities industry and its lawyers

Article Abstract:

A study was conducted to analyze the development of Statement on Auditing Standards (SAS) No. 72. The position of the exposure draft for SAS 72 and the changes made to the final SAS were also examined in the study. Comments calling for changes to the exposure draft were also analyzed to evaluate their effects on the deliberations conducted by the Auditing Standards Board (ASB). Results showed that the ASB acted as an agent of capital and accommodated the wishes of the securities industry and its lawyers. Findings also indicated that the ASB accommodated functions supported by underwriters in the flow of investment capital within the context of sociological theories of the professions.

Standards, Auditing, Auditing Standards Board

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Easy web navigation is crucial; Morgen-Walke goes online to communicate with Wall Street

Article Abstract:

Morgen-Walke Inc. believes that delivering accurate and accessible information in real-time is essential to its business. Consequently, the company sought the assistance of Webcorp in establishing its online information service on the World Wide Web. The online service provides accurate and accessible information about the financial community through text, graphics and audio-visual media.

Evaluation, Services, Information services, World Wide Web, Proxy solicitation firms, Proxy solicitation services, Morgen-Walke Inc.

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Birinyi Associates

Article Abstract:

The management and operations of Birinyi Associates Inc of Westport, CT, are described in detail by principal Greg Schoenleber. Birinyi provides stock research to institutional investors.

United States, Statistical Data Included, Research, Management, Interview, Company Profile, Schoenleber, Greg, Birinyi Associates Inc.

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