BUS A440 Applied Professional and Empirical Research in Accounting and Auditing

Deloitte Touche Tohmatsu Limited, commonly referred to as Deloitte, is an Anglo-American multinational professional services network and one of the Big Four accounting firms

KPMG International Limited is an Anglo-Dutch multinational professional services network, and one of the Big Four accounting organizations.

PricewaterhouseCoopers is a multinational professional services network of firms, operating as partnerships under the PwC brand. One of the Big Four accounting firms,

Ernst & Young Global Limited, commonly known as Ernst & Young or simply EY, is a multinational professional services network with headquarters in London, England. One of the Big Four.

BDO Global is the fifth-largest accounting network in the world.

The American Institute of Certified Public Accountants is the national professional organization of Certified Public Accountants in the United States.

The American Accounting Association is the largest community of accountants in academia

The International Federation of Accountants (IFAC) is the global organization for the accountancy profession. Founded in 1977, IFAC has more than 175 members and associates in more than 130 countries and jurisdictions, representing more than 3 million accountants employed in public practice, industry and commerce, government, and academia.

The International Accounting Standards Board (IASB) is the independent, accounting standard-setting body of the IFRS Foundation (see above).

The mission of the SEC is to protect investors; maintain fair, orderly, and efficient markets; and facilitate capital formation. The SEC strives to promote a market environment that is worthy of the public's trust.

The Public Company Accounting Oversight Board (PCAOB) oversees the audits of broker-dealers, including compliance reports filed pursuant to federal securities laws, to promote investor protection. All PCAOB rules and standards must be approved by the U.S. Securities and Exchange Commission (SEC).

The Governmental Accounting Standards Board is the source of generally accepted accounting principles used by state and local governments in the United States.

The Financial Accounting Foundation is an independent organization in the private sector, operating with the goal of ensuring objectivity and integrity in financial reporting standards.