Accounting & Auditing: Interaction in the regulation and research ...

Deficits in theory 3
• Recommendations on policy are
restricted by the mentioned deficits :
– What kind of recommendations can be given
with respect to regulatory aims, bodies,
institutions, supervisions etc. in the case of
further globalization of accounting rules?
– What shall be tought at universities and
colleges in order to prepare students for the
auditing sector?
W. Ballwieser: Accounting and Auditing 18