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The United States

In: International Auditing

Author

Listed:
  • Leslie G. Campbell

Abstract

The auditing and accounting environment in the United States is dominated by the Securities and Exchange Commission (SEC), the accounting profession and a private sector standard-setting body called the Financial Accounting Standards Board (FASB). The SEC is a government agency and represents the main government influence on financial reporting. There are no influential company laws dealing with financial reporting issues. The auditing and accounting environment is itself influenced by a number of legal and cultural factors.

Suggested Citation

  • Leslie G. Campbell, 1985. "The United States," Palgrave Macmillan Books, in: International Auditing, chapter 10, pages 119-132, Palgrave Macmillan.
  • Handle: RePEc:pal:palchp:978-1-349-07144-9_10
    DOI: 10.1007/978-1-349-07144-9_10
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    Cited by:

    1. Ronald Freedman & Lolagene Coombs & Larry Bumpass, 1965. "Stability and change in expectations about family size: A longitudinal study," Demography, Springer;Population Association of America (PAA), vol. 2(1), pages 250-275, March.
    2. McDonald, Cory P. & Urban, Noel R., 2010. "Using a model selection criterion to identify appropriate complexity in aquatic biogeochemical models," Ecological Modelling, Elsevier, vol. 221(3), pages 428-432.
    3. Thomas Dohmen & Armin Falk & David Huffman & Uwe Sunde, 2012. "The Intergenerational Transmission of Risk and Trust Attitudes," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 79(2), pages 645-677.
    4. Caner, Asena & Okten, Cagla, 2010. "Risk and career choice: Evidence from Turkey," Economics of Education Review, Elsevier, vol. 29(6), pages 1060-1075, December.
    5. Thomas Dohmen & Armin Falk & David Huffman & Uwe Sunde, 2010. "Are Risk Aversion and Impatience Related to Cognitive Ability?," American Economic Review, American Economic Association, vol. 100(3), pages 1238-1260, June.
    6. Anastácio, Pedro M. & Marques, Bruna & Lillebø, Ana I., 2013. "Modeling the effect of temperature, solar radiation and salinity on Bolboschoenus maritimus sequestration of mercury," Ecological Modelling, Elsevier, vol. 256(C), pages 31-42.
    7. Jason Long & Joseph Ferrie, 2005. "A Tale of Two Labor Markets: Intergenerational Occupational Mobility in Britain and the U.S. Since 1850," NBER Working Papers 11253, National Bureau of Economic Research, Inc.
    8. Saraiva, S. & Fernandes, L. & van der Meer, J. & Neves, R. & Kooijman, S.A.L.M., 2017. "The role of bivalves in the Balgzand: First steps on an integrated modelling approach," Ecological Modelling, Elsevier, vol. 359(C), pages 34-48.
    9. David J. Houston & Lilliard E. Richardson JR & Grant W. Neeley, 1996. "Mandatory Seat Belt Laws in the States," Evaluation Review, , vol. 20(2), pages 146-159, April.
    10. Leob, Peter D., 1999. "An econometric analysis of the effectiveness of seat belt legislation in reducing injury rates in Maryland," Transportation Research Forum Proceedings 1990s 311989, Transportation Research Forum.
    11. David Omole, 2015. "A Model Selection Procedure for Stream Re-Aeration Coefficient Modelling," Modern Applied Science, Canadian Center of Science and Education, vol. 9(9), pages 138-138, September.
    12. Anna Christina D'Addio, 2007. "Intergenerational Transmission of Disadvantage: Mobility or Immobility Across Generations?," OECD Social, Employment and Migration Working Papers 52, OECD Publishing.
    13. Ogawa, Naohiro & Ermisch, John F, 1996. "Family Structure, Home Time Demands, and the Employment Patterns of Japanese Married Women," Journal of Labor Economics, University of Chicago Press, vol. 14(4), pages 677-702, October.
    14. Elena Gouskova & Ngina Chiteji & Frank Stafford, 2010. "Pension Participation: Do Parents Transmit Time Preference?," Journal of Family and Economic Issues, Springer, vol. 31(2), pages 138-150, June.
    15. Rhomad, Hanane & Khalil, Karima & Neves, Ramiro & Bougadir, Blaid & Elkalay, Khalid, 2021. "Modeling investigation of the nutrients and phytoplankton dynamics in the Moroccan Atlantic coast: A case study of Agadir coast," Ecological Modelling, Elsevier, vol. 447(C).
    16. Wenjie Liao & Liying Luo, 2021. "Gender, Education, and Attitudes toward Women’s Leadership in Three East Asian Countries: An Intersectional and Multilevel Approach," Societies, MDPI, vol. 11(3), pages 1-19, August.

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