Chapter 2
The Environment of U.S. Research—the SEC and the FASB
Research on accounting issues is conducted in a dynamic and complex environment (see Exhibit 2-1) where new professional standards are issued and existing standards are updated or deleted.
Exhibit 2-1 Accounting Research Environment
Source: Modified from Accounting & Auditing Research: Tools & Strategies, 7th ed. Reprinted with permission of John Wiley & Sons, Inc.
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