State accountancy regulators' perceptions of independence of external auditors when performing internal audit activities for nonpublic clients

Article Abstract:

The perceptions of state accountancy regulators in the United States, on the relation between staff separation and the independence of auditors during internal auditing of nonpublic organizations, are examined.

Private companies, Beliefs, opinions and attitudes, Public officers, Government officials, Internal auditing

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Standard-setting issues and academic research related to the accounting of financial asset transfers

Article Abstract:

The trends of academic research and on the accounting treatment of financial asset transfers are described, besides the issues governing the standardization of such accounting treatment.

Product standards, safety, & recalls, Science & research, Asset Valuation & Distribution, Standards, Research, Asset valuation

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Congressional intervention in the standard-setting process: an analysis of the Stock Option Accounting Reform Act of 2004

Article Abstract:

The effect of the Stock Option Accounting Reform Act of 2004 on the reporting of stock option expenses by American companies is described.

Management dynamics, Reporting & Disclosure, Financial Regulation & Reporting, Management, Stock options, Company business management, Financial disclosure

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