Accounting & Auditing: Interaction in the regulation and research ...
Accounting & Auditing: Interaction in the regulation and research ...
Accounting & Auditing: Interaction in the regulation and research ...
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Deficits <strong>in</strong> <strong>the</strong>ory 3<br />
• Recommendations on policy are<br />
restricted by <strong>the</strong> mentioned deficits :<br />
– What k<strong>in</strong>d of recommendations can be given<br />
with respect to regulatory aims, bodies,<br />
<strong>in</strong>stitutions, supervisions etc. <strong>in</strong> <strong>the</strong> case of<br />
fur<strong>the</strong>r globalization of account<strong>in</strong>g rules?<br />
– What shall be tought at universities <strong>and</strong><br />
colleges <strong>in</strong> order to prepare students for <strong>the</strong><br />
audit<strong>in</strong>g sector?<br />
W. Ballwieser: <strong>Account<strong>in</strong>g</strong> <strong>and</strong> <strong>Audit<strong>in</strong>g</strong> 18