The Influence of Price Waterhouse & Co. on the CAP, the APB, and in the Early Years on the FASB

S. Zeff
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引用次数: 5

Abstract

Price Waterhouse & Co., for decades the premier public accounting firm in the United States, which audits a large number of “blue chip” companies, has, directly and indirectly, been a large and frequent presence in the U.S. standard-setting arena. It is the purpose of this paper to document this presence and to determine whether it had a discernible effect on the outcomes of the standard setters' deliberations. The conclusion is that, appearances notwithstanding, there has been no evidence of a noticeable effect.
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普华永道公司对CAP、APB以及早期对FASB的影响
几十年来,普华永道一直是美国首屈一指的公共会计师事务所,审计了大量的“蓝筹股”公司,直接或间接地在美国标准制定领域占据了重要地位。本文的目的是记录这种存在,并确定它是否对标准制定者审议的结果产生了明显的影响。结论是,尽管表面上如此,但没有证据表明有明显的影响。
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