Research in Accounting Regulation: Volume 14

ISBN-13: 9780762307357 / Angielski / Twarda / 2001 / 310 str.

G. J. Previts

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, 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.

Spis treści

Editorial Board. List of Contributors. Invited Referees for Volume 14. Main Papers. Going concern auditor reports at corporate web sites (M. Ettredge et al.). Assessing the value added by peer and quality reviews of CPA firms (A. Schneider, R.J. Ramsay). The relevance of audit committees for colleges and universities (Z. Rezaee et al.). Environmental policy: corporate communication of emission allowances (S.D. Beets, P.L. Lejuez). Corporate disclosure of the decision to change the fiscal year-end (T.L. Porter et al.). Earnings management, the pharmaceutical industry and health care reform: a test of the political cost hypothesis (J. Legoria). Research Reports. Analogies drawn between marketing and financial reporting research-possible implications for reporting comprehensive income (P.A. Smith, K.R. Robertson). A selected annotated bibliography of sec accounting research (J.E. Ketz, J.W. Martin). Auditors and the post-litigation reform act environment (R.D. Fuerman). Perspectives. Remarks on AICPA recognition of FASAB (R.K. Elliott, B. Melancon). Accounting: continuity and transition (S. Sunder). Investors' expectations and the corporate information disclosure gap (A. Anandarajan et al.). Quo Vadis CPA? (G.J. Previts). The tyranny of the analysts: value driving information (L.M. Parker, G.J. Previts). Book Reviews. Corporate social awareness and financial outcomes (A. Riahi-Belkaoui) - Reviewed by T.J. Fogarty. Earnings measurement, determination, management, and usefulness: an empirical approach (A. Riahi-Belkaoui) - Reviewed by B.R.C.J. Van den Brand. The art and science of business valuation (A.N. Link, M.B. Bogei) - Reviewed by Haoling Tan. Value added reporting and research: state-of-the-art (A. Riahi-Belkaoui) - Reviewed by M.E. Doron. Mexico for the global investor: emerging market theory and practice (T. Heyman) - Reviewed by R. Murwento.