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Research in Accounting Regulation

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Research in Accounting Regulation

By Gary John Previts (Edited by)

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Format: Hardback, 338 pages
Published In: United Kingdom, 09 April 2008
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, independent standard setting bodies such as the Federal Accounting Standards Advisory Board (US), the Financial Accounting Standards Board (US), and self-regulatory organizations such as State Societies of CPAs and the American Institute of Certified Public Accountants. There are equivalent and emerging national bodies that exist in most developed and developing countries, and further there are emerging global coordinating entities as well, which attempt to coordinate the activities among nations. 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 upon: self-regulatory activities, case law and litigation, government and quasi-governmental regulation, and the economics of regulation, including modeling. The serial aims to encourage the submission of original empirical, behavioral or applied research manuscripts that consider strategic and policy implications for regulation, regulatory models and markets.

Table of Contents

PARTI: MAIN PAPERSInternal Audit Outsourcing: An Analysis of Self-regulation by the Accounting Profession ( Dennis Caplan, Diane Janvrin and James Kurtenbach); International Financial Reporting Standards and New Zealand: Loss of Sector Neutrality (Michael Bradbury and Tony van Zijl); A Content Analysis of the Comprehensive Income Exposure Draft Comment Letters (Alex C. Yen, D. Eric Hirst and Patrick E. Hopkins); The Sarbanes-Oxley Act: Legal Implications and Research Opportunities (Stephen Kwaku Asare, Lawrence A. Cunningham and Arnold Wright); Accounting for the New Market In Life Insurance (James H. Thompson and Gregory M. Larson); The Impact of the Sarbanes-Oxley Act on Firms Going Private (Nancy J. Mohan and Carl R. Chen) PART II: RESEARCH REPORTSPerceptions of the Effect of Sarbanes-Oxley on Earnings Management Practices (John E. McEnroe); Reinsurance Accounting Under SFAS 113: An Empirical Examination of its Value Relevance (Jane M. Weiss); The legal and institutional framework for corporate financial reporting practices in South Asia (Muhammad Jahangir Ali and Kamran Ahmed); The Membership of the Accounting Principles Board (Stephen A. Zeff); A Model for the Convergence of Accounting Standards (Shogo Kimura and Hikaru Ogawa)PART III: FEATUREDevelopments in Accounting Regulation: A Synthesis and Annotated Bibliography of Evidence and Commentary in the Academic Literature (2002-2002) (Stephen R. Moehrle and Jennifer A. Reynolds-Moehrle)PART IV: CAPSULE COMMENTARYThe Impact of Accounting Practices on the Measurement of Net Income and Shareholders' Equity: Latin American Versus The United States (Mercedes Palacios Manzano, Isabel Martinez Conesa, and Jose Joaquin Garcia Clavel)PART V: PERSPECTIVESSome Problems of the Last Three Years (Arthur H. Carter); In Memory of Marshall S. Armstrong: The First Chairman of the Financial Accounting Standards Board (Areola O. Adebayo and Edward N. Coffman)PART VI: BOOK REVIEWSCHASING DAYLIGHT by Eugene O'Kelly (Reviewed by Timothy J. Fogarty); TOWARDS THE "GREAT DESIDERATUMÂ : The Unification of the Accountancy Bodies in England, 1870 - 1880 by Stephen P. Walker (Reviewed by Larry M. Parker); THE ROARING NINETIES by Joseph E. Stiglitz (Reviewed by Barbara D. Merino)

EAN: 9780080453934
ISBN: 0080453937
Publisher: Elsevier Science Ltd
Dimensions: 23.39 x 15.6 x 1.91 centimetres (0.65 kg)
Age Range: 15+ years
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