12CHAPTERFinancialReportingandAnalysisMcGraw-Hill/Irwin©2004TheMcGraw-HillCompanies,Inc.,AllRightsReservedFinancialReportingEnvironmentRegulatorsFASBAICPAIndustryPracticesGAAPEnforcementandMonitoringMechanismsSECCorporateGovernanceManagersAuditorsStatutoryFinancialReports(FinancialStatements)AlternativeInformationSourcesEconomyandIndustryInformationVoluntaryDisclosureUsersAnalystsInvestorsandC...