Northeastern University ACCOUNTING 1201 Chapter 5 1)Who are the primary regulators related to financial accounting procedures, and what are their specific roles? 2.Who is responsible to develop GAAP? Who is primarily responsible for the integrity of the financial statements of a company? What is a CEO / CFO? What is the board of directors / audit committee? What are the primary roles of each? What is the role of the auditor? What do financial analysts do? What is included in an annual report / a company’s 10K? What are the potential consequences for managers who knowingly issue fraudulent financial statements? How do we calculate the return on assets ratio, and what does it tell us about a company?

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Northeastern University ACCOUNTING 1201 Chapter 5 1)Who are the primary regulators related to financial accounting procedures, and what are their specific roles? 2

Accounting Jun 11, 2021

Northeastern University

ACCOUNTING 1201

Chapter 5

1)Who are the primary regulators related to financial accounting procedures, and what are their specific roles?

2.Who is responsible to develop GAAP?

Who is primarily responsible for the integrity of the financial statements of a company?
What is a CEO / CFO?
What is the board of directors / audit committee? What are the primary roles of each?
What is the role of the auditor?
What do financial analysts do?

What is included in an annual report / a company’s 10K?
What are the potential consequences for managers who knowingly issue fraudulent financial statements?
How do we calculate the return on assets ratio, and what does it tell us about a company?

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