Power and international accounting standard setting: Evidence from segment reporting and intangible assets projects

Article Abstract:

A study on the international standard setting projects on segment reporting and intangible assets by the forerunner of the International Accounting Standards Board (IASB) to understand accounting standard setting for international harmonization is discussed.

United States, Product standards, safety, & recalls, Accounting Methods, Technical Standards Programs, Standards, Analysis, Accounting, International Accounting Standards Board, Intangible property, Intangible assets, Technical standards

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In the name of accountability; state auditing, independence and new public management

Article Abstract:

A records search indicates that the Auditor General in Alberta successfully encourages accountability. Also, the office has become more powerful and complaints arise about its separateness from the executive branch.

Alberta, Financial Regulation & Reporting, Accounting and auditing, Political aspects, Public finance, Government accounting, Financial disclosure

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Openness to context-based research: the gulf between the claims and actions of Big Six firms in the USA

Article Abstract:

Research is presented into reasons behind the refusal of the Big Six US audit firms to take part in a study of the acceptance process for new clients.

Research, Management, Practice, Client development, Accountants, Auditors

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