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Why regulate private firm disclosure and auditing?

Why regulate private firm disclosure and auditing?

 Minnis, Michael
 2017.
 p. 473 - 502. English
DisclosureAuditExternalitiesPrivate FirmRegulation
Tác giả CN Minnis, Michael
Nhan đề Why regulate private firm disclosure and auditing?/ Michael Minnis, Nemit Shroff
Thông tin xuất bản 2017.
Mô tả vật lý p. 473 - 502.
Tóm tắt Private firms face differing financial disclosure and auditing regulations around the world. In the US and Canada, for example, private firms are generally neither required to disclose their financial results nor have their financial statements audited. By contrast, many firms with limited liability in most other countries are required to file at least some financial information publicly and are also required to have their financial statements audited. This paper discusses and analyzes the reasons for differential financial reporting regulation of private firms. We first discuss various definitions of a private firm. Next, we examine theoretical arguments for regulating the financial reporting of these firms, particularly related to public disclosure and auditing. We then provide new survey-based evidence of firms’ and standard setters’ views of regulation. We conclude by identifying future research opportunities.
Từ khóa tự do Disclosure
Từ khóa tự do Audit
Từ khóa tự do Externalities
Từ khóa tự do Private Firm
Từ khóa tự do Regulation
Tác giả(bs) CN Minnis, Michael
Tác giả(bs) CN Shroff, Nemit
Nguồn trích Accounting and Business Research- vol.47, no. 5/2017
MARC
Hiển thị đầy đủ trường & trường con
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520[ ] |a Private firms face differing financial disclosure and auditing regulations around the world. In the US and Canada, for example, private firms are generally neither required to disclose their financial results nor have their financial statements audited. By contrast, many firms with limited liability in most other countries are required to file at least some financial information publicly and are also required to have their financial statements audited. This paper discusses and analyzes the reasons for differential financial reporting regulation of private firms. We first discuss various definitions of a private firm. Next, we examine theoretical arguments for regulating the financial reporting of these firms, particularly related to public disclosure and auditing. We then provide new survey-based evidence of firms’ and standard setters’ views of regulation. We conclude by identifying future research opportunities.
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