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Research in Accounting Regulation
Gary Previts (Edited by), Tom Robinson (Edited by)
9780762311316
Hardback, published 17 September 2004
348 pages
22.5 x 14.9 x 2.5 cm, 0.62 kg
The scope of service provided by professional accountants is influenced by legislation and case law as well as the dictates of a variety of government and private sector agencies: including State Boards of Accountancy, Academic Accreditation Bodies, the United States Securities and Exchange Commission, the Public Company Accounting Oversight Board, independent standard setting bodies such as the Federal Accounting Standards Advisory Board (US), the Financial Accounting Standards Board (US), the International Accounting Standards Board and self-regulatory organizations such as State Societies of CPA and the American Institute of Certified Public Accountants. There are equivalent and emerging local international bodies that exist in most developed countries. It is important for academics, students, practitioners, regulators and researchers to consider, study and understand the role and relationship of such bodies with the practice and content of our discipline. Research in Accounting Regulation is a refereed annual serial that seeks to publish high quality manuscripts, which address regulatory issues and policy affecting the practice of accountancy, broadly defined. Topics of interest include research based on: 1) Self-regulatory activities. 2) Case law and litigation. 3) Governmental and quasi-governmental regulation. 4) The economics of regulation, including modelling. This research series aims to encourage the submission of original empirical, behavioural or applied research manuscripts that consider strategic and policy implications for regulation, regulatory models and markets. It is intended for individual researchers, practitioners, regulators and students of accountancy who desire to increase their understanding of the regulation of accountancy.
Shelf Registered Securities: Is It Time to Re-Evaluate the Process?
Politically-Connected Firms: Are they Connected to Earnings Opacity?
the Effects of Accounting Regulation on Tax Credit Utilization Propensity
An Analysis of Restatements onFinancial Reporting: Is the Loss of Investor Confidence Justified?
Banking Industry Financial Statement Fraud and the Effects of Regulation Enforcment and Increased Public Scrutiny
Corporate Governance Role In Financial Reporting
Fair Value Capitalization of Mortgage Loan Servicing Rights
Auditor’s Responsibility and Independence: Evidence from China
A Study of the Economic Consequences of Regulation FD
An Exploratory Study of Auditor Perceptions of Sanction Threats
the Sarbanes-Oxley Act: Costs and Trade Offs Relating to International Application and Convergence
the Economic Role of the Audit In Free and Regulated Markets: A Look Back and a Look Forward
Lawyers as Whistle Blowers in a Post Enron World
Enron: A Professional’s Guide to the Events, Ethical Issues and Proposed Reform
Financial Statement Fraud: Prevention and Detection
Gangs of America
the Mind of Wall Street
Regulation of Corporate Accounting and Reporting in India
The Number: How the Drive For Quarterly Earnings Corrupted Wall Street and Corporate America
60 Years of Progress Through Sharing: 10-Year Supplement to 50 Years of Progress Through Sharing, 1991-2001
Final Accounting, Ambition, Greed and the Fall of Arthur Andersen
Subject Areas: Laws of Specific jurisdictions [LN], Accounting [KFC], Architectural structure & design [AMC]
