title: An overview of the standard-setting process.
authors.forename: W
authors.initials: W
authors.lastname: Grossman
authors.forename: W
authors.initials: W
authors.lastname: Warshauer
mesh_terms: D000066:Accounting / Q000592:standards*; D004989:Ethics; D004991:Ethics, Institutional; D005375:Financial Audit; D005376:Financial Management / Q000592:standards*; D005377:Financial Management, Hospital / Q000592:standards*; D006801:Humans; D008722:Methods; D009938:Organizations; D014481:United States