Literaturnachweis - Detailanzeige
Autor/in | Ramsey, Richard David |
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Titel | Communication, Litigation, and Financial Auditing: Grady Hazel's Views |
Quelle | In: Business Communication Quarterly, 70 (2007) 2, S.236-240 (5 Seiten)
PDF als Volltext |
Sprache | englisch |
Dokumenttyp | gedruckt; online; Zeitschriftenaufsatz |
ISSN | 1080-5699 |
DOI | 10.1177/10805699070700020605 |
Schlagwörter | Stellungnahme; Accounting; Audits (Verification); Reports; Interviews; Corporations; Communication Skills; Court Litigation; Ethics; Louisiana |
Abstract | This article reports the substance of an interview with Grady R. Hazel, Executive Director of the Society of Louisiana Certified Public Accountants (CPAs). Hazel has been director of the Society of Louisiana CPAs since 1995. The 6,500-member organization is headquartered in Kenner, a suburb of New Orleans. A native of Baton Rouge, Hazel has been involved in major change initiatives undertaken by the accounting profession and speaks frequently to a variety of professional and academic audiences about trends in accounting, most recently on challenges to the profession in the wake of Hurricanes Katrina and Rita. In this interview, Hazel talked about how Sarbanes-Oxley Act has affected corporate financial reporting, particularly the auditing process. Hazel also talked about the increased litigation in corporate auditing, and predicted the most significant challenges for corporate financial reporting. This interview confirmed what has been widely known in the accounting profession: The current demands of auditing and corporate financial reporting necessitate that accounting students learn to communicate ethically and efficiently. (ERIC). |
Anmerkungen | SAGE Publications. 2455 Teller Road, Thousand Oaks, CA 91320. Tel: 800-818-7243; Tel: 805-499-9774; Fax: 800-583-2665; e-mail: journals@sagepub.com; Web site: http://sagepub.com |
Erfasst von | ERIC (Education Resources Information Center), Washington, DC |
Update | 2017/4/10 |