The pursuit of high quality accounting standards

• Autores: Paul E. Madsen
• Localización: Accounting Horizons, ISSN-e 1558-7975, Vol. 27, Nº. 4, 2013, págs. 867-876
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • An essay is presented which focuses on the need for accounting standard-setters to have accounting expertise, feedback, and political independence so that they are able to produce high-quality standards. The author says that financial reporting regulators need to experiment with their policy tools to gain more knowledge of their social and economic consequences.