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  • Why regulate private firm disclosure and auditing? /
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 Shroff, Nemit.
Nguồn trích Accounting and Business Research - Volume 47, 2017 - Issue 5
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1001 |aMinnis, Michael.
24510|aWhy regulate private firm disclosure and auditing? / |cMichael Minnis, Nemit Shroff.
260|c2017.
30010|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.
6530 |aDisclosure
6530 |aAudit
6530 |aExternalities
6530 |aPrivate firm
6530 |aRegulation
7001 |aShroff, Nemit.
7730 |tAccounting and Business Research |gVolume 47, 2017 - Issue 5
890|a0|b0|c0|d0

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