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| Tekijä: | Melancon, B. C. |
| Otsikko: | A New Accounting Culture |
| Lehti: | Journal of Accountancy
2002 : OCT, VOL. 194:4, p. 27-32 |
| Asiasana: | ACCOUNTING CHANGE STANDARDS |
| Kieli: | eng |
| Tiivistelmä: | This is the author's first chance to speak to an audience outside the accounting profession since President Bush signed the Sarbanes-Oxley Act. That law contains some of the most far-reaching changes that Congress has ever introduced to the business world. Its scope is large. It contains fundamental reforms. Many of its standards are high. And its penalties are stiff. It included many elements the profession supported-and yes, some that we opposed. Now that it has been signed into law, our position is unequivocal: We will work to implement it and to rebuild the faith of investors who depend on us for information critical to the capital markets. The accountants must reassert the heritage that made the accountant the professional in whom Americans confide their most confidential financial information. |
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