Abstract
The auditing and accounting environment in the United States is dominated by the Securities and Exchange Commission (SEC), the accounting profession and a private sector standard-setting body called the Financial Accounting Standards Board (FASB). The SEC is a government agency and represents the main government influence on financial reporting. There are no influential company laws dealing with financial reporting issues. The auditing and accounting environment is itself influenced by a number of legal and cultural factors.
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© 1985 Leslie G. Campbell
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Campbell, L.G. (1985). The United States. In: International Auditing. Palgrave Macmillan, London. https://doi.org/10.1007/978-1-349-07144-9_10
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DOI: https://doi.org/10.1007/978-1-349-07144-9_10
Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-1-349-07146-3
Online ISBN: 978-1-349-07144-9
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