Current financial reporting issues

Jack T. Ciesielski; Thomas R. Weirich

doi:10.1002/jcaf.20688

Current financial reporting issues

Jack T. Ciesielski, Thomas R. Weirich

Accounting, School Of

Research output: Contribution to journal › Article › peer-review

Abstract

The main theme of the latest Securities and Exchange Commission (SEC) and Public Company Accounting Oversights Board (PCAOB) Developments Conference was restoring public trust and investor confidence in the capital markets. Various speakers also noted the need for more transparency and improved disclosures by companies. Although there was not much discussion of strictly auditing issues, the conference provided a number of “heads-up” warnings for both auditors and preparers. What signals are the SEC and PCAOB sending right now? What's on regulators' minds? The authors report in detail about all of it.

Original language	English
Pages (from-to)	39-50
Number of pages	12
Journal	Journal of Corporate Accounting and Finance
Volume	22
Issue number	4
DOIs	https://doi.org/10.1002/jcaf.20688
State	Published - May 1 2011

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Current financial reporting issues

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