reinforcing steps in three areas: accounting, disclosure and risk management; the architecture of prudential regulation; and …

differences in perspective between accounting standard setters and prudential authorities. Building on previous work, we argue … could act as more of a focal point in the design of accounting standards, as greater consistency between sound risk … management practices and accounting standards can help to narrow the wedge between accounting and underlying economic valuations. …

regards micro information, significant differences in perspective between accounting standard setters and prudential … accounting standard setters and supervisory authorities is called for both in developing the final set of information and in …

development of a managerial accounting system), while others are shown to require more government intervention (e.g. equity …

In the traditional cycle approach to the auditing course, students are introduced to the public accounting profession …. Evaluations provided by past participants suggest that the exercise effectively integrates Accounting Education Change Commission …

strategic services such as financial, legal, and accounting services are relatively deficient in transitional economies due to … offer a detailed case study of the accounting profession in China, illustrating both the necessity and the complexity of the …