Questions from International Accounting

Q: ‘Enforcement bodies merely duplicate the work of auditors.’ Discuss

‘Enforcement bodies merely duplicate the work of auditors.’ Discuss.

Q: Why have several countries recently introduced auditor oversight bodies? Is this

Why have several countries recently introduced auditor oversight bodies? Is this a positive or a negative development?

Q: Why is it difficult to establish a causal relationship between specific external

Why is it difficult to establish a causal relationship between specific external factors and international differences in accounting? Discuss the methodological problems in identifying possible causes...

Q: Why is there no pan-European accounting standards enforcement body in

Why is there no pan-European accounting standards enforcement body in the European Union? Ought one to be established?

Q: Why do the United States and France have stock exchange regulators as

Why do the United States and France have stock exchange regulators as accounting standards enforcement bodies, whereas the United Kingdom does not?

Q: Discuss the view that the costs of establishing and maintaining accounting standards

Discuss the view that the costs of establishing and maintaining accounting standards enforcement bodies are likely in most countries to exceed the benefits.

Q: How do the causal factors discussed in the chapter affect corporate governance

How do the causal factors discussed in the chapter affect corporate governance structures in different countries?

Q: Are the international differences in the formats of financial statements a major

Are the international differences in the formats of financial statements a major obstacle to comparing the statements?

Q: If you were trying to predict which financial reporting regulations and practices

If you were trying to predict which financial reporting regulations and practices would be found in various African countries, which non-accounting variables would you measure?

Q: When producing classifications in the field of comparative international accounting, what

When producing classifications in the field of comparative international accounting, what should one be classifying?