Research in Accounting Regulation

ISBN-13: 9780762311316 / Angielski / Twarda / 2004 / 348 str.

Gary Previts; Tom Robinson

Opis

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.

Spis treści

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