New global standard for disclosure of illegal acts

• Autores: Curtis C. Verschoor
• Localización: Strategic Finance, ISSN-e 1524-833X, Vol. 98, Nº. 3, 2016, 18 págs.
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • Though IMA® (Institute of Management Accountants) is one of two U.S. organizations that are IFAC members, most member organizations primarily involve professional accountants in public practice. [...]it isn't surprising that the largest portion of the IESBA code relates to auditors and other professional accountants in public practice but not to those employed in business or industry.