Internet Explorer is no longer supported. Please select a current browser such as Chrome, Edge, or Firefox.
Our Privacy Policy and/or Terms of Use have been updated. By continuing to use this website, you are agreeing to our Privacy Policy and Terms of Use.
Important notice regarding use of cookies: We have updated our Privacy Policy to reflect our use of cookies to collect and process data. By continuing to use this website, you agree to our use of cookies and similar technologies as described in our Privacy Policy. More about our use of cookies >>
Cookies are text files containing small amounts of data which are downloaded to your computer, or other device, when you visit a website. We may use cookies to allow us to recognize your computer and deliver content tailored to your interests. We may also use information collected with cookies to statistically analyze usage of our website. Some cookies may also be necessary for the technical operation of our website. Please read our Privacy Policy which provides important information about the cookies we may use, how we may use them, and how they can be deleted. Please remember that deleting or refusing cookies may affect your use of our website.
Author Rick C. Warne, PhD, CPA, CFE, Professor, University of San Diego; Robert M. Cornell, PhD, CMA, Professor Associate, University of Nevada, Las Vegas
Author Sandra J. Peters, CPA, CFA, Senior Head, Global Financial Reporting Policy Advocacy; Matthew P. Winters, CPA, CFA, Senior Director, Global Financial Reporting Policy Advocacy
Council of Institutional Investors
Auditing Standards Committee, Auditing Section - American Accounting Association
RSM US LLP
PricewaterhouseCoopers LLP
Center for Audit Quality
Grant Thornton LLP
National Association of State Boards of Accountancy
Plante & Moran, PLLC; Plante Moran, P.C.
Ernst & Young LLP
ICAEW
Texas Society of Certified Public Accountants
KPMG LLP
Mazars USA LLP
BDO USA, LLP
Crowe LLP
Johnson Global Accountancy
Deloitte & Touche LLP
AuditClub
U.S. Chamber of Commerce, Center for Capital Markets Competitiveness
Public Citizen; Americans for Financial Reform Education Fund
American Bar Association, Business Law Section
CFA Institute