In a survey of 381 senior finance executives and public and private companies, 81 percent said companies should be required to account for pension plans on their balance sheets. Sixty-three percent said lease accounting rules should be revised to give investors more transparency.

In addition, 75 percent believe that Securities and Exchange Commission Chairman Christopher Cox is "doing a good job." Cox's recent agenda has included Sarbanes-Oxley compliance issues and converting the agency's EDGAR system to an interactive data system (XBRL).

Other findings:

• 24 percent said the external auditor should also design and oversee internal controls; 76 percent disagreed. 
• 65 percent said greater transparency in financial reporting is needed; 35 percent disagreed. 
• 79 percent said there should be uniform global accounting standards; 21 percent disagreed.
• 70 percent said a comprehensive revenue recognition statement is needed; 30 percent disagreed.

The survey was conducted during the last week in August. The Financial Accounting Standards Board released a new pension standard on Sept. 29.