This article explores factors in the financial, legal and social environments that have significantly influenced the development of corporate audit committees. Particular emphasis is given to the actions of the Securities and Exchange Commission...
Accountants -- Professional ethics -- Standards -- United States
For the purpose of this book I shall assume, what I believe to be the case, that there can be no doubt at all of the professional standing of accountancy. In the treatment of the questions which will be considered it seems best to take the various...