Evolving roles of accountants as resources for greater accountability in financial reporting, legislative and judicial processes
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References listed on IDEAS
- Barth, Mary E. & Beaver, William H. & Landsman, Wayne R., 2001. "The relevance of the value relevance literature for financial accounting standard setting: another view," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 77-104, September.
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Keywordsaccountability; transparency; common law systems; forensic accounting;
- E6 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook
- G2 - Financial Economics - - Financial Institutions and Services
- G3 - Financial Economics - - Corporate Finance and Governance
- K2 - Law and Economics - - Regulation and Business Law
- M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2015-12-01 (Accounting & Auditing)
- NEP-ALL-2015-12-01 (All new papers)
- NEP-LAW-2015-12-01 (Law & Economics)
- NEP-MAC-2015-12-01 (Macroeconomics)
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