... of the latter, using a broader definition of financial expertise, were driven by accounting expertise that had not been separately tested. Corporate governance Audit committees Accounting policy United States of America In response to the rise in fraud cases, the US Congress (2002) developed...

...Christos Tzovas Purpose This paper aims to investigate the factors that influence the accounting policy decisions of firms operating in Greece. Emphasis is given to management's perceptions regarding the impact that accounting figures have upon the decision‐making and opinions of firms...

...George Iatridis; Nathan Lael Joseph Purpose To provide a framework of accounting policy choice associated with the timing of adoption of the UK Statement of Standard Accounting Practice (SSAP) No. 20, “Foreign Currency Translation”. The conceptual framework describes the accounting policy choices...