Garner teaches accounting at California State U.; both David McKee and Yosra AbuAmara McKee teach economics at Kent State U. They examine changes in international accounting and auditing
standards following the collapse of Enron Corporation, bankruptcy of WorldCom, and passage of the Sarbanes-Oxley Act in 2002. Coverage includes accounting practitioners' past challenges and
future prospects, harmonization of auditing standards, independence as a growing problem for accounting firms, locational adjustments facing the global financial system, the impact of the
Internet and communications systems on accounting firms, and an examination of firms in the new U.S. and global environment, including firm effectiveness in the face of new and emerging
standards and the practical issues involved with firm adjustments in the global economy. For students and practitioners in accounting, international business, finance, and economics. Annotation
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