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- W2022090800 abstract "Scholarly literature has discussed why entities make voluntary accounting changes, and practice grapples with which change might be appropriate and when. Regulators have set forth a requirement that public companies file preferability letters with the Securities and Exchange Commission indicating the auditor's support for the particular change. Descriptive profiling of these letters from 1992 through 2004 leads to prescriptions that address practice challenges and regulators' expectations. Broad policy questions involve whether such changes ought to be permitted and what independence considerations arise as managers, directors, auditors, and regulators discuss and sometimes disagree on the preferred accounting principles." @default.
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- W2022090800 date "2006-09-01" @default.
- W2022090800 modified "2023-09-26" @default.
- W2022090800 title "Insights from preferability letters" @default.
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- W2022090800 doi "https://doi.org/10.1016/j.bushor.2006.02.001" @default.
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