北美财务报告[精品].pptxVIP

FINANCIAL ACCOUNTING AND REPORTING IN NORTH AMERICAPresented at School of Management, UESTCByGeorge Lan, PhDAssociate Professor of AccountingUniversity Of WindsorWindsor, Ontario, CanadaMarch 19, 2003Outline of Presentation -1Roles of standard setting bodies (FASB, CICA), Managers, Auditors and Suppliers of Capital (Investors and Creditors or lenders) [See Diagram]Information Economics Approach and Efficiency of capital markets WorldCom, Enron and Arthur AndersenIncentives of Management to Manage Earnings Outline of Presentation -2Steps to prevent scandals from occurring in the future?Some