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Current Issues and Concerns of the SEC and PCAOB
Author(s) -
Ciesielski Jack T.,
Weirich Thomas R.
Publication year - 2016
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.22215
Subject(s) - accounting , audit , listed company , business
This article highlights and summarizes current issues identified by spokespersons of the SEC, PCAOB, FASB, and IASB at the AICPA/SEC/PCAOB Annual Conference held in December 2015 as being significant. In addition, the authors add some comments concerning potential actions by these accounting and auditing standards–setting bodies affecting company accountants, external auditors, and investors. © 2016 Wiley Periodicals, Inc.