Insights From Preferability Letters Harvard Case Solution & Analysis

Scientific literature discussed why to make voluntary changes in accounting practices and faces of the change may be appropriate and when. Regulators set out the requirements of public companies preference file letters with the Securities and Exchange Commission, indicating support for the auditor's specific changes. Descriptive profile of the letters between 1992 and 2004, leading to the recipes that relate to the practice of the challenges and expectations of regulators. Broad policy issues related to such changes should be allowed and that the independence of considerations arise managers, directors, auditors and regulators to discuss and sometimes disagree on the preferred accounting principles. "Hide
by Wanda A. Wallace Source: Business Horizons 12 pages. Publication Date: September 15, 2006. Prod. #: BH210-PDF-ENG

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