amongst the board of directors of an issuer for the purpose of overseeing the accounting and financial reporting processes of …

risk model. Overall, we believe that the results of academic research are consistent with the PCAOB staff's apparent … reconsideration of the auditor's risk-assessment process. We conclude with identification of future research topics and recognition of … barriers to performing research that is relevant to standard setters. …

The case is made for oral history as a research tool, and a possible role in respect to the accountancy profession is … recommended and discussed: the study of the evolution of accounting standards. The collection and preservation of oral records is … described. Illustrative examples are provided. The benefits and drawbacks of this kind of research are analysed.  …

global resources, easier consolidation of multinational companies foreign subsidiaries, alleviation of accounting staff … mobility and reducing of audit costs. The research is based on the benefits that the national economy can gain if the …