An examination of the auditing standards promulgation process involving SAS No. 69

Our paper examines the development of Statement on Auditing Standards No. 69. ( AICPA, 1992a). The Statement arose in part due to a jurisdictional dispute between the Financial Accounting Standards Board (FASB) and the Government Accounting Standards Board (GASB) involving the promulgation of genera...

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Veröffentlicht in:	Journal of accounting and public policy 1998-04, Vol.17 (1), p.1-26
Hauptverfasser:	McEnroe, John E, Martens, Stanley C
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting firms Accounting research Accounting standards Associations Auditing Auditing standards Exposure drafts Financial reporting Influence Policy making Regression analysis SAS 69 Statements on auditing standards Studies
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