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Accounting and Auditing Research and Databases: Practitioner's Desk Reference by Thomas C. Pearson, Natalie Tatiana Churyk, Thomas R. Weirich

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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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