Article ID Journal Published Year Pages File Type
7415784 Journal of Accounting and Public Policy 2018 10 Pages PDF
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
,