The costs and benefits of the Form 5500 annual report.
The author suggests that although the Form 5500 annual report may help to reduce legal violations, it may do so in an unnecessarily expensive way that serves the economic interests of some professional groups. In particular, his investigation suggests that the CPA audit provides questionable benefits and amounts to a special interest group's extraction of rents through the regulatory process.
Langbert
M
M
City University of New York-Brooklyn College, USA.
D000066:Accounting; D000847:Annual Reports as Topic; D003625:Data Collection / Q000379:methods; D019461:Employee Retirement Income Security Act; D005375:Financial Audit / Q000331:legislation & jurisprudence / Q000458:organization & administration*; D010415:Pensions; D012456:Salaries and Fringe Benefits; D013660:Taxes; D014481:United States