Chapter
5
Communicating
and
Interpreting
accounting
information
PowerPoint Authors:
Susan Coomer Galbreath, Ph.D., CPA
Charles W Caldwell, D.B.A., CMA
Jon A. Booker, Ph.D., CPA, CIA
Cynthia J. Rooney, Ph.D., CPA
McGraw­Hill/Irwin
Copyright © 2014 by The McGraw­Hill Companies, Inc. All rights reserved.
Understanding
the
business
Corporate
Governance:
Procedures
to
ensure
that
the
company
is
managed
in
the
interest
of
the
shareholders
Sarbanes-Oxley Act:
A law
which
strengthens
financial
reporting
and
corporate
governance
for
public
companies.
5-2
Players
in
the
Accounting
Communication
Process
5-3