How the SEC cracked down on false financial statements in 1992
作者:
Cathy Cole,
期刊:
Journal of Corporate Accounting&Finance
(WILEY Available online 1993)
卷期:
Volume 4,
issue 3
页码: 267-282
ISSN:1044-8136
年代: 1993
DOI:10.1002/jcaf.3970040303
出版商: Wiley Subscription Services, Inc., A Wiley Company
数据来源: WILEY
摘要:
AbstractDuring 1992, the Securities and Exchange Commission issued eighty Accounting and Auditing Enforcement Releases (AAER) involving false or misleading financial information. The underlying accounting violations include issues of manipulation of accounting records, ownership and valuation of assets, revenue recognition, cost deferral, loss recognition, and the adequacy of disclosures. The AAERs shed light on the conditions that lead to financial misstatements and provide guidance on the SEC's interpretations of generally accepted accounting principles, generally accepted auditing standards, and its own disclosure rules.
点击下载:
PDF
(1085KB)
返 回