After Seven Decades of Regulation, Why is the Auditing Profession in Such a Mess?

University of Alberta School of Business Research Paper No. 2013-1032

Business & Professional Ethics Journal Vol. 23, No. 1/2, 2005

Posted: 1 Jul 2013

See all articles by Karim Jamal

Karim Jamal

University of Alberta - Department of Accounting, Operations & Information Systems

Date Written: June 1, 2004

Abstract

Regulation Fair Disclosure or Reg FD curbs selective disclosures by corporate boards and executives of material, nonpublic information to favorite research analysts or portfolio managers prior to giving information to the general public. Although, it does not require companies to disclose any material information in excess of the requirements of existing securities laws, the disclosure must be done publicly rather than to selected market participants.

Suggested Citation

Jamal, Karim, After Seven Decades of Regulation, Why is the Auditing Profession in Such a Mess? (June 1, 2004). University of Alberta School of Business Research Paper No. 2013-1032, Business & Professional Ethics Journal Vol. 23, No. 1/2, 2005, Available at SSRN: https://ssrn.com/abstract=2279030

Karim Jamal (Contact Author)

University of Alberta - Department of Accounting, Operations & Information Systems ( email )

Edmonton, Alberta T6G 2R6
Canada
780-492-5829 (Phone)
780-492-3325 (Fax)

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