Twenty-four news networks, a plethora of newspapers and magazines, vibrant news-talk radio, and the ubiquitous Internet highlight our society as information-driven. With such a steady stream of hard facts mixed with publicised opinions, the mainstream population has an opinion on everything. Most anyone seems itching to argue their side of an issue, making once private beliefs fodder for general consumption. A staple of any medium's content is a regular public opinion poll on whatever hot topic strikes the editor's fancy. From the significant to the mundane, public opinion permeates society. Accordingly, politicians have taken note of these opinions and adopted stands and values that put them in tune with public sentiment. An understanding of the nature of public opinion, therefore, is paramount in today's world. This book assembles and presents a carefully chosen bibliography on public opinion in its many forms. The collection of references makes for a valuable resource in studying and researching the critical issue of public opinion. Easy access to these pieces of literature are then provided with author, title, and subject indexes.

The book begins with an overview of how and why the present self-regulatory arrangement for setting standards for financial reporting in the private sector came about in 1973. A brief description of the new structure is followed by a discussion of the essential elements of meaningful self-regulation. A schism emerged between advocates of neutrality and objectivity in standard setting and those who think the primary concern should be for possible economic and social consequences. Early clashes between traditional views and newer insights are described, setting the stage for an account of serious resistance to change. Powerful interests mount determined efforts to thwart the standard setters, undercutting not only self-regulation, but also the intent of the federal securities acts of 1933 and 1934. The practical and philosophical bases for the opposing views are examined, and recommendations are presented for ensuring continuation of private-sector standard setting despite the intensity of these views.

Presents complex materials in a clear and understandable manner. Incorporating the latest accounting standards and presenting the most up-to-date accounting theory from the top academic journals in accounting and finance throughout the world.

There are introductory analyses by the editor and suggested further readings for discussion or essay papers.