Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
7415784 | Journal of Accounting and Public Policy | 2018 | 10 Pages |
Abstract
During the tenure of the Accounting Principles Board, the Securities and Exchange Commission frequently played an influential role in its deliberations and in its process of establishing accounting principles, as a reminder to the Board of its obligation to serve the investing public. The object of this paper is to document these influences and therefore to explore why the APB seemed to fail in its mission.
Related Topics
Social Sciences and Humanities
Business, Management and Accounting
Accounting
Authors
Stephen A. Zeff,