Tác giả CN
| Minnis, Michael |
Nhan đề
| Why regulate private firm disclosure and auditing?/Michael Minnis, Nemit Shroff |
Thông tin xuất bản
| 2017. |
Mô tả vật lý
| p. 473 - 502. |
Tóm tắt
| Private firms face differing financial disclosure and auditing regulations around the world. In the US and Canada, for example, private firms are generally neither required to disclose their financial results nor have their financial statements audited. By contrast, many firms with limited liability in most other countries are required to file at least some financial information publicly and are also required to have their financial statements audited. This paper discusses and analyzes the reasons for differential financial reporting regulation of private firms. We first discuss various definitions of a private firm. Next, we examine theoretical arguments for regulating the financial reporting of these firms, particularly related to public disclosure and auditing. We then provide new survey-based evidence of firms’ and standard setters’ views of regulation. We conclude by identifying future research opportunities. |
Thuật ngữ không kiểm soát
| Disclosure |
Thuật ngữ không kiểm soát
| Audit |
Thuật ngữ không kiểm soát
| Externalities |
Thuật ngữ không kiểm soát
| Private Firm |
Thuật ngữ không kiểm soát
| Regulation |
Tác giả(bs) CN
| Minnis, Michael |
Tác giả(bs) CN
| Shroff, Nemit |
Nguồn trích
| Accounting and Business Research- vol.47, no. 5/2017 |
|
000
| 00000nab a2200000 a 4500 |
---|
001 | 50697 |
---|
002 | 2 |
---|
004 | 61480 |
---|
005 | 202007101535 |
---|
008 | 171011s2017 enk a 000 0 eng d |
---|
009 | 1 0 |
---|
039 | |a20200710153513|bhuongnt|y20171011141256|zsvtt |
---|
041 | 0 |aeng |
---|
044 | |aenk |
---|
100 | 1 |aMinnis, Michael |
---|
245 | 10|aWhy regulate private firm disclosure and auditing?/|cMichael Minnis, Nemit Shroff |
---|
260 | |c2017. |
---|
300 | |ap. 473 - 502. |
---|
520 | |aPrivate firms face differing financial disclosure and auditing regulations around the world. In the US and Canada, for example, private firms are generally neither required to disclose their financial results nor have their financial statements audited. By contrast, many firms with limited liability in most other countries are required to file at least some financial information publicly and are also required to have their financial statements audited. This paper discusses and analyzes the reasons for differential financial reporting regulation of private firms. We first discuss various definitions of a private firm. Next, we examine theoretical arguments for regulating the financial reporting of these firms, particularly related to public disclosure and auditing. We then provide new survey-based evidence of firms’ and standard setters’ views of regulation. We conclude by identifying future research opportunities. |
---|
653 | 0 |aDisclosure |
---|
653 | 0 |aAudit |
---|
653 | 0 |aExternalities |
---|
653 | 0 |aPrivate Firm |
---|
653 | 0 |aRegulation |
---|
700 | 1 |aMinnis, Michael |
---|
700 | 1 |aShroff, Nemit |
---|
773 | |tAccounting and Business Research|gvol.47, no. 5/2017 |
---|
890 | |a0|b0|c0|d0 |
---|
| |
Không có liên kết tài liệu số nào
|
|
|
|