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Houke presents at IABPAD Conference

Home : SWU News : Houke presents at IABPAD Conference

Houke presents at IABPAD Conference

    09.03.12 | Faculty Business

    The study compared the type and severity of accounting rule failures reported in financial restatements to the US SEC in North American, European Union and Asian Pacific firms and included more than 2,600 occurrences grouped into 12 types. Overall, the type of severity and type of accounting rule failures in North American firms indicated significant differences in some types of rule failures compared to the foreign firms. Certain types of accounting rule failures may be cultural.