Research in accounting regulation : a research annual

著者

• Previts, Gary John
• Parker, Larry M.
• Johnson, Orace
• Shyam Sunder
• Eskew, Robert K.
• Robinson, Thomas R.
• Chandar, Nandini
• Moehrle, Stephen R.
• Grant, Julia

書誌事項

Research in accounting regulation : a research annual

editor, Gary John Previts ; associate editors, Larry Parker, Shyam Sunder, Orace Johnson

JAI Press, 1987-

• v. 1: 1987
• v. 2: 1988
• v. 3: 1989
• v. 4: 1990
• v. 5: 1991
• v. 6: 1992
• v. 7: 1993
• v. 8: 1994
• v. 9: 1995
• v. 10: 1996
• v. 11: 1997
• suppl. 1: 1997
• v. 12: 1998
• v. 13: 1999
• v. 14: 2000
• v. 15: 2002
• v. 16: 2003
• v. 17: 2004
• v. 18
• v. 19
• v. 20

注記

Vol. 8 includes: Cumulative index, Research in accounting regulation. volumes 1-8(1987-1994)

v. 7-10 / associate editors, Larry M. Parker, Robert Eskew

v. 11 / assistant editor, Thomas R. Robinson

v. 12-15 / associate editor, Thomas R. Robinson : assistant editor, Nandani Chandar

v. 16-17 / associate editor, Thomas R. Robinson ; assistant editor, Nandini Chandar ; book review editor, Larry M. Parker

v. 18-19 / associate editor, Thomas R. Robinson ; assistant editor, Nandini Chandar ; Capsule commentary editor, Julia E.S. Grant ; book review editor, Larry M. Parker

v. 20 / associate editor, Stephen R. Moehrle ; assistant editor, Nandini Chandar ; capsule commentaries editor, Julia Grant ; book review editor, Larry M. Parker

v. 14- have no subtitle

Publisher varies: Amsterdam ; Tokyo : JAI, an imprint of Elsevier Science

内容説明・目次

巻冊次

v. 19 ISBN 9780080453804

内容説明

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 Accounting Oversight Board, independent standard setting bodies such as the Federal Accounting Standards Advisory Board [US], the Financial Accounting Standards Board [US] and the International Accounting Standards Board. These entities and self-regulatory organizations such as U.S. State Societies of CPAs and the American Institute of Certified Public Accountants and equivalent and emerging national bodies that exist in most developed and developing countries, are among the emerging entities which attempt to coordinate the activities of professional accountants among sovereign nations. It is important for academics, students, practitioners, regulators and researchers to consider and study the role and relationship of such bodies with the practice and content of our discipline.

目次

• PARTI: MAIN PAPERS Internal 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 REPORTS Perceptions 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: FEATURE Developments 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 COMMENTARY The 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: PERSPECTIVES Some 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 REVIEWS CHASING DAYLIGHT by Eugene O'Kelly (Reviewed by Timothy J. Fogarty)
• TOWARDS THE "GREAT DESIDERATUM": 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)

巻冊次

v. 20 ISBN 9780080453934

目次

• PARTI: MAIN PAPERS Internal 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 REPORTS Perceptions 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: FEATURE Developments 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 COMMENTARY The 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: PERSPECTIVES Some 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 REVIEWS CHASING DAYLIGHT by Eugene O'Kelly (Reviewed by Timothy J. Fogarty)
• TOWARDS THE "GREAT DESIDERATUM": 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)

巻冊次

v. 11: 1997 ISBN 9780762301683

内容説明

Part of a series which aims to present work across a broad spectrum of regulation issues, with papers covering a wide range of topics. The volumes review essays of recent books, offering insights into regulation and its processes. A glossary related to securities, law and accounting is included.

目次

• Main papers: tax policy implications of legislating accounting change - the case of S. & L. Goodwill and Tax Nols, Anthony Catanach
• an investigation of auditor resignations, Mark Defond, Michael Ettredge and David B. Smith
• regulating research - relevance versus elegance, Michael Maher
• the effect of SEC enforcement on auditor IPO market share, Keith A. Moreland
• the effects of financial reporting disputes with the SEC on the informativeness of earnings, Obeua S. Persons
• comment letters as indicators of overall corporate manager preferences - employers' accounting for pensions, Georgia Saemann. Research reports: the SEC's audit requirements for companies acquired and equity investees, Jerry Arnold and William W. Holder
• the auditor expectation and performance gaps - views from auditors and their clients, Steven L. Harris and Dale E. Marxen
• post Central Bank of Denver litigation, Ross D. Fuerman
• legislation - more litigation ahead for accounting firms, Philip Little and Debra Burke. Perspective papers: address to the December 1996 Annual AICPA Conference on SEC regulation, Dennis R. Beresford
• the misappropriation theory - an emblem of change, Mark A. Segal
• a perplexed accounting student's guide through the SEC maze, Barbara Clemenson. Reviews: the accounting profession major issues - progress and concerns
• performance results in value added reporting. Essays: William Vickery - economic transactions and the real world
• dotting the "I's" in accounting.

巻冊次

suppl. 1: 1997 ISBN 9780762303380

内容説明

Part of a series which aims to present work across a broad spectrum of regulation issues, with papers covering a wide range of topics. The volumes review essays of recent books, offering insights into regulation and its processes. A glossary related to securities, law and accounting is included.

目次

• Main papers: the impact of capital market developments on accounting policy in emerging markets - a study of Asean
• U.S. stock market reaction to preliminary earnings announcements and SEC form 20F of foreign firms
• reporting practices of foreign firms listed in the U.S.
• agency theory, corporate governance and the accounting regulation of Islamic banks
• the role of the code of ethics for the internal auditing profession - an international perspective
• an examination of cultural influence on audit environments
• an examination of British, Irish, and U.S. partners' responses to ethical dilemmas
• U.K. accounting - recent developments with an international perspective
• the relationship between culture and accounting regulation - questioning the conventional analysis with the case study of Indonesia
• ethos abandoned - accounting as an instrument of corporate regulation. Research reports: variation in and consequences of auditor selection and the audit reports in Scandinavia - a regulatory framework with multiple auditors. Perspectives: international accounting standards - ongoing progress suggests they may become a reality
• IASC and FASB standards - do differences make a difference?
• the development of the accounting profession in China
• China's Accounting Reform Project - developing detailed accounting standards
• the development of accounting regulation in India
• the global regulation of accounting education - reciprocity and the IFAC International Education Guidelines. Editor's note: accounting - cultural artifacts as truth - perhaps more truths are better? Book reviews: the IASC - U.S. Comparison Project - a report on similarities and differences between IASC standards and U.S. GAAP
• responsibilities and liabilities of accountants and auditors - proceedings of a forum
• the nature and determinants of disclosure inadequacy - an international perspective
• international accounting - a global perspective.

巻冊次

v. 12: 1998 ISBN 9780762304653

内容説明

Part of a series which aims to present work across a broad spectrum of regulation issues, with papers covering a wide range of topics. The volumes review essays of recent books, offering insights into regulation and its processes. A glossary related to securities, law and accounting is included.

巻冊次

v. 13: 1999 ISBN 9780762305209

内容説明

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.

目次

List of contributors. Editorial board. Invited referees for Volume 13. Main Papers. Industry and auditor effects in the timing of adoption of mandated accounting standards: a study of SFAS No. 87 (K. Sivakumar). The effects of selected engagement characteristics on auditors' judgments (A.T. Lord). Preliminary support for the FASB's revised segment reporting requirement (J. Prather-Kinsey). Certified public accountants' self-regulation in socio-legal perspective (J.C. Robertson, K. Hawkins). Regulation of accountants: a test of the Stigler-Pelzman theory (G.D. Sanders). The impact of scholarly research on the regulation of governmental accounting and auditing (R.E. Brown). The impact of accounting information on contributions to charitable organizations (J.S. Greenlee, K.L. Brown). Political cost incentives for earnings management in the pharmaceutical industry during 1993 campaign for health care reform (O.S. Persons). Research Reports. Assessing auditor independence: audit fees and enforcement patterns (J.A. Pendley, J. Legoria). Why do bancrupt companies receive unmodified audit opinions (J.R. Casterella et al.). Update: the Stock Index and Market Seasonals (SIMS 2.0) database (A.J. Cataldo II). State accountant privity laws: narrowing the scope of accountant liability to third parties (C. Pacini et al.). A survey of audit service pricing in South Korea (M.H. Taylor et al.). Perspectives. Claiming the right to know: an information perspective for business reporting (R.J. Bricker, G.J. Previts). Improving audit committee effectiveness (G.J. Jonas, S.J. Young). Regulation of hedge funds: the bailout the long-term capital management (R.M. Fathiyev, K.M. Hannaford). Book Reviews. Accounting services and Growth in Small Economies: Evidence from the Caribbean Basin, by D.L. McKee et al (O. Holzmann). Significant Current Issues in International Taxation, by A. Riahi-Belkaoui (T.J. Fogarty).

巻冊次

v. 14: 2000 ISBN 9780762307357

内容説明

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.

目次

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.

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v. 15: 2002 ISBN 9780762308415

内容説明

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 and international bodies, such as the International Accounting Standards Board [IASB] that exist in most developed and developing countries. These 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 their 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 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.

目次

• Editorial board
• List of contributors
• Invited referees for Volume 15. Main Papers: Segment disclosures under SFAS 131 - impact on the banking industry, N.B. Nichols et al
• Delay in accounting harmonization - evidence in auditor selection and cost-of-capital effects, 1986-1990, W.A. Wallace
• Voluntary disclosure of value driver information - a content analysis of global M&A and other cross-boundary disclosures of the Ford Motor Company 1995-2000, O. Celik et al
• Financial statement fraud - capital market effects and management actions, A.L. Nagy
• Evidence of earnings management with the selection of the discount rate for pension accounting: the impact of a SEC letter, D.R. Vruwink. Research Reports: SEC audit requirements and audit fees - a research note, C.P. Cullinan
• Audit committee characteristics and auditor switches, L.J. Abbott, S. Parker
• Staff accounting bulletin 101 - testing students' knowledge of revenue recognition principles, J.W. Martin
• The legality of the SEC's authority to regulate the scope of services for CPA firms, M.A. Segal, F.R. Urbancic. Perspectives: EBITDA!, J. Grant, L. Parker
• The state of financial reporting today - an unfinished chapter, L. Turner
• The development of financial reporting, the stock exchange and corporate disclosure in Thailand, A-O. Jaikengkit
• Mandatory auditor rotation - a critique of the panel on audit effectiveness, J.R. Casterella et al. Book Reviews: Marquis G. Eaton - a collection of his writings, edited by E.N. Coffman and D.L. Jensen, reviewed by T.J. Fogarty
• Foundations for the future - the AICPA from 1980-1995, by P.B. Chenok, with A. Snyder, reviewed by K. Carduff
• Accounting and the investment opportunity set, A. Riahi-Belkaoui, reviewed by R.A. Roig
• Frankensteins of fraud - the 20th century's top ten white-collar criminals, by J.T. Wells, reviewed by L.M. Parker
• Delivering the promise - how to attract, manage, and retain human capital, B. Friedman et al., reviewed by J. Grant
• Managing multinationals in the Middle East, by W. Abdallah, reviewed by G. Markarian.

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v. 16: 2003 ISBN 9780762310227

内容説明

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.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 addressing regulatory issues and policy affecting the practice of accountancy, broadly defined. Topics of interest include research based on self-regulatory activities, case law and litigation, governmental and quasi-governmental regulation, and 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.

目次

• The market perception of corporate claims, Qiang Cheng et al
• the analysis of the accounting profession's oligarchy - the Auditing Standards Board, J.E. McEnroe, M.K. Pitman
• the origins of the sec's position on auditor independence and management responsibility for financial reports, N. Felker
• auditor liability - a review of recent cases involving generally accepted accounting principles and generally accepted auditing standards, S.P. Gromley et al
• professional regulation and labour market outcomes for accountants - evidence from the current population survey, 1984-2000, J. Schaefer, M. Zimmer
• the economic theory of regulation and sunset reviews of public accountancy laws - the role of political ideology, G. Colbetr, D. Murray
• impact of statement of financial accounting standard number 123 on equity prices of computer software companies, M. Myring et al
• GAAP - a regulatory tool to manage healthcare, M. Holtzman, O. Averin.

巻冊次

v. 17: 2004 ISBN 9780762311316

内容説明

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.

目次

• 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

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v. 18 ISBN 9780762312900

内容説明

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 Accounting Oversight Board, independent standard setting bodies such as the Federal Accounting Standards Advisory Board [US], the Financial Accounting Standards Board [US] and the International Accounting Standards Board. These entities and self-regulatory organizations such as U.S. State Societies of CPAs and the American Institute of Certified Public Accountantsand equivalent and emerging national bodies that exist in most developed and developing countries, are among the emerging entities which attempt to coordinate the activities of professional accountants among sovereign nations. It is important for academics, students, practitioners, regulators and researchers to consider and study the role and relationship of such bodies with the practice and content of our discipline. Research in Accounting Regulation seeks high quality manuscripts which address accounting regulatory policy, broadly defined, including: 1. self regulatory activities 2. case law and litigation 3. legislation and government regulation 4. the economics of regulation of markets, and disclosure, including modeling 5. matters involving the structure of education, licensing, and accreditation The editors encourage submission of original empirical, behavioral or applied research manuscripts which 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.

目次

• The Numbers Game: How do Managers Compensated with Stock Options Meet Analysts' Earnings Forecasts? (M.P. Bauman, M. Braswell, K.W. Shaw). Pro Forma Adjustments to Gaap Earnings: Bias, Materiality, and Sec Action. (N.B. Nichols, S.J. Gray, D.L. Street). Federal Securities Litigation Update. (J.W. Martin, M. Narz). Existing Disclosure Challenges of Ipo Allocations. (D.A. Jones, W.A. Wallace). Antecedents and Expected Outcomes of the New Accounting Regulation in the European Union. (S. Gornik-Tomaszewski). Auditors' Reporting Options and Client Disclosure Quality. (J.V. Carcello, J. Lin, K. Raghunandan). The Analysis of SFAS No. 109's Usefulness in Predicting Future Cash Flows from a Conceptual Framework Perspective. (J. Legoria, K.F. Sellers). Do CEO/CFO Certifications Provide A Signal of Credible Financial Reporting? (T.E. Vermeer). Does Income Tax Regulation Apply Downward Pressure to CEO Compensation? (T. Smith). A Note on Pre-Sarbanes-Oxley Act Users' and Auditors' Perceptions of a Limitations Paragraph in the Auditor's Internal Control Report. (B.P. Foster et al.). Sims 2.0 Includes Controls for Nyse Special Closings, Small Firm Effects and Liquidity. (A.J. Cataldo, II). Developments in Accounting Regulation: A Synthesis and Annotated Bibliography of Evidence and Commentary in the Academic Literature (2003-2004). (S.R. Moehrle, J.A. Reynolds-Moehrle). Accounting Harmonization in Latin America: Moving Towards IFRS. (M. Palacios Manzano). The Effect of Mandatory Audit-Firm Rotation: A Monitoring Perspective. (Wuchun Chi). The Impact of International Harmonization Efforts On Accounting Disclosure Regulation in Turkey. (T. Curuk, T.E. Cooke). Corporate Governance and Accounting Standards in Oman. (K. Shankaraiah, D.N. Rao). Standing at the Crossroads. (P.R. Bible). The Profession's Core Values: Connecting Our Past to Our Future. (S. Scott Voynich). The Reign of Confusion. (R.H. Colson). FASB and the IASB Versus J.R. Hicks. (J. Jamison). How FASB and the IASB Should Apply Hicksian Theory to Calculate Income. (J. Jamison). The Smartest Guys in the Room
• The Amazing Rise and Scandalous Fall of Enron. (B. Mclean, P. Elkind, Reviewed by Larry Parker). Hetty: The Genius and Madness of America's First Female Tycoon. (C. Slack, Reviewed by Julia Es Grant). Accounting: How to Meet the Challenges of Relevance and Regulation. (Eugene H. Flegm, Reviewed By Songtao Mo).

巻冊次

v. 8: 1994 ISBN 9781559384025

内容説明

Part of a series which aims to present work across a broad spectrum of regulation issues, with papers covering a wide range of topics. The volumes review essays of recent books, offering insights into regulation and its processes. A glossary related to securities, law and accounting is included.

目次

• Main papers - an exploratory content analysis of terminology in public accounting firms responses to AICPA Peer reviews, Wanda A. Wallace and Karen S. Cravens
• an empirical investigation of problem audits, Bhani Raghunathan et al
• cost-benefit analysis and accounting regulation, Steven Maijoor
• toward a global reporting model - culture and disclosure in selected capital markets, Robert J. Kirsch
• consolidation policies and procedures discussion memorandum - an examination of the potential impact on reporting quality, Robert E. Hoskin and Andrew J. Rosman
• commentary on consolidation policies and procedures discussion memorandum - an examination of the potential impact on reporting quality, Paul Pacter
• the accounting thought of Newman T. Halvorson (1908-1992), Robert Bloom et al
• agency cost explanations for the demand for differentiated monitoring activity, Michael T. Dugan and Cindy D. Edmonds. Perspectives: slaying the sacred cow - ridding ourselves of conservatism, Donald R. Nichols and Larry M. Parker
• regulatory barriers to a financial innovation - single stock mutual funds and some related disclosure issues, Arthur J. Wilson and Stephen J. Young
• the future of financial reporting, Edmund L. Jenkins
• the noblesse oblige of accounting, Gerhard G. Mueller. Book reviews: the knowledge of strategy, by Nathan Grundstein, reviewed by Walter J.Kennamer
• capital ideas - the improbable origins of modern Wall Street, by Peter L. Bernstein, reviewed by Stephen J. Young
• cumulative index - research in accounting regulation, volumes 1-8 (1987-1994), prepared by Sulaiman Al-Tuwaijri.

巻冊次

v. 6: 1992 ISBN 9781559384179

内容説明

Part of a series which aims to present work across a broad spectrum of regulation issues, with papers covering a wide range of topics. The volumes review essays of recent books, offering insights into regulation and its processes. A glossary related to securities, law and accounting is included.

目次

• The answer, Larry M. Parker and Gary John Previts
• a study of public comment letters on the auditor's consideration of the going concern issue (SAS 59), Steven Kaplan and Kurt Pany
• a critical assessment of FASB due process and agenda setting, Timothy Fogarty et al
• conformance to GAAS reporting standards in municipal audits and the economics of auditing - the effects of audit firm size, CPA examination performance and competition, Terrence B. O'Keefe and Peter J. Westort
• audit demand prior to regulation - the profession's role in the development of the insurance concept, Richard A. Turpen
• an evaluation of the SEC's safe harbour rule for manager's forecasts, William Ruland and Samuel Tung
• public policy, experience requirements and turnover in public accounting, Gary S. Robson et al
• availability and cost of audit committee members, Mohammad J. Abdolmohammadi and Elliott S. Levy
• disciplinary actions by the AICPA against individual members, 1980-1900, Donald E. Tidrick
• peer reviews as a market signal - effective self-regulation?, Richard A. File et al. Perspectives: primacy - assets or income?, Oscar Gellein
• accountancy in an investor fund economy regulation and reports to portfolio investors, Gary John Previts
• in memory of Orace E. Johnson, Joni J. Young. Book reviews: changing roles of financial management getting close to business, Patrick J. Keating and Stephen F. Jablonsky, reviewed by Rodney Rogers
• eagle on the street, David A. Vise and Steve Coll, reviewed by Alfred Michenzi
• accountancy comes of age - the development of an American profession, 1886-1940, Paul J. Miranti, reviewed by Mary E. Harston.

巻冊次

v. 7: 1993 ISBN 9781559386920

内容説明

Part of a series which aims to present work across a broad spectrum of regulation issues, with papers covering a wide range of topics. The volumes review essays of recent books, offering insights into regulation and its processes. A glossary related to securities, law and accounting is included.

目次

• The new agents of managerial capitalism, Larry M. Parker and Gary John Previts. Part 1 Main papers: a critical assessment of the literature on political activity and accounting regulation, Robert G. Walker and Peter Robinson
• local government audit quality and the analyst reaction to bond rating changes, Arthur C. Allen
• the standard of care for independent public accountants - insights for self-regulation and standard setting, Ramona L. Paetzold and H. Fenwick Huss
• an analysis of statements on standards for accounting and review services No.1, Albert D. Spalding
• the distribution of management advisory services - the case of actuarial services, Noel Andy et al. Part 2 Research reports: extended adoption windows by the financial accounting standards board - the case of SFAS 87, John A. Brozovsky et al
• accountant liability - a perspective on section 10(b)(5) aiding and abetting, Mark S. Segal
• some factors related to the failure of savings and loans, James H. Thompson. Part 3 Perspectives: the accounting profession and financial reporting - why should anyone believe us, David P. Tweedie
• a call for change - comments by A. Marvin Strait, 1992 AICPA Gold Medal recipient, at the 1992 annual meeting of the AICPA, A. Marvon Strait
• accountancy and capital market regulation, Yuksel Koc Yalkin
• statement of Robert K. Elliott, partner and assistant to the chairman, KPMG Peat Marwick, New York, New York, on Senate Bill 165 on the 150-Semester-hour requirement for practice as a certified public accountant before the Senate financial institutions and insurance committee of the State of Ohio, November 13, 1991, Robert K. Elliott. Part 4 Book reviews.

巻冊次

v. 9: 1995 ISBN 9781559388832

内容説明

Part of a series which aims to present work across a broad spectrum of regulation issues, with papers covering a wide range of topics. The volumes review essays of recent books, offering insights into regulation and its processes. A glossary related to securities, law and accounting is included.

目次

• Main papers: auditor reporting for bankrupt companies - evidence on the impact of SAS 59, Van E. Johnson and Inder K. Khurana
• the European Union - regulation moves financial reporting toward comparability, Kathleen R. Bindon and Helen Gernon
• security price response associated with the accounting regulation of purchase combinations increasing goodwill, Kathleen Blackburn Hethcox
• the effect of Peer review on audit economics, Gary Giroux, et al
• reducing the incidence of fraudulent financial reporting evaluating the Treadway commission recommendations and potential legislation, Jerry R. Strawser et al
• an empirical analysis of the comparability of disclosure tendencies within and across industries - the case of hazardous waste lawsuits, Philip Little et al. Perspectives: public accounting in an older society - some key personnel issues, Stephen E. Loeb. Research reports: aiding and abetting after Central Bank of Denver, Mark A. Segal
• reforming accountants liability to third parties and the public interest, Ahemin Wang
• the changing profile of the AICPA - demographics of a maturing profession, Stephen J. Young
• audit conflict and coast standards in the defence industry, Norma C. Hotler
• assessing the utility of continuing professional education for certified public accountants, Paul J. Streer et al. Book reviews: setting standards for financial reporting - FASB and the struggle for control of a critical process, by Rober Van Riper, reviewed by Elliott L. Slocum
• accounting certification, educational and reciprocity requirements - an international guide, by Jack Fay, reviewed by Tonya K. Flesher
• the Continental Bank journal of applied corporate finance, by Stern Stewart Management Service, Inc., reviewed by Nandinin Chandar
• financial reporting in North America - highlights of a joint study, by Financial Accounting Standards Board, reviewed by Kevin Brown
• reporting on environmental performance, by The Canadian Instituter of Chartered Accountants, reviewed by Susan Frazier. Editors notes: reporting reforms in the accounting profession - market tiers and changing trading rules make reform a necessity, Gary John Previts and Larry M. Parker.

巻冊次

v. 10: 1996 ISBN 9781559389969

内容説明

This series is devoted to the factors influencing accounting practice. It analyzes topics such as regulatory philosophy, self-regulation in accounting and regulatory policy. Each volume is structured into three parts - main articles, perspectives and book reviews. This volume includes a theoretical investigation of client internal control structures and management fraud. It also covers topics such as the volatility of pension costs, public accountant's professional conduct, an examination of borrower and lender perceptions, bank loan loss provisions after resignation, retirement or death, and the economic consequences of accounting standards and Islamic banks.

目次

• Part 1 Main papers: the volatility of pension cost - some exploratory research, Stanley C. Martens, John E. McEnroe
• a study of characteristics related to public accountants' professional conduct, Ho-Chan Hwang, Arnold Schneider
• GASB rhetoric - a content analysis of GASB statements, Suzanne H. Lowensohn, Thomas R. Robinson, George Sanders
• the debt equivalency of recognized vs. disclosed obligations - an examination of borrower and lender perceptions, V. Gopalakrishnan, Mohinder Parkash
• the professional identification of accountancy - evidence from comparative content analysis of mission statements, Julia Grant
• managerial turnover and successor accounting discretion - bank loan loss provisions after resignation, retirement, or death, Drew Dahl
• economic consequences of accounting standards and Islamic banks, Rifaut Ahmed AbJel Karim
• auditor reports on client internal control structures and management fraud - a theoretical investigation, Frank Nekrasz, Jr. Part 2 Research reports: legislation and case law 1995 - review and analysis, Mark A. Segal
• political, financial, and economic risks and accounting disclosure requirements of global stock exchanges, Ahmed Riahi-Belkaoui. Part 3 Perspectives: chairman's presentation to AICPA governing council, October 1995, Ronald S. Cohen
• presentation of the president, International Federation of Accountants to AICPA governing council, October 1995, Juan R. Herrara. Part 4 Editor's notes: the politics of disclosure - accountants in the era of mutual fund investing, Gary John Previts
• burning the old skins - tearing down the profession's intellectual and professional constraints, building a new structure, Larry M. Parker. Part 5 Book reviews.

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詳細情報

• NII書誌ID(NCID): BA07100266
• ISBN:
  • 0892328495
  • 0892329416
  • 089232998X
  • 1559380845
  • 1559383992
  • 1559384174
  • 1559386924
  • 1559384026
  • 1559388838
  • 1559389966
  • 0762301686
  • 0762303387
  • 0762304650
  • 0762305207
  • 0762307358
  • 0762308419
  • 0762310227
  • 0762311312
  • 9780762312900
  • 9780080453804
  • 9780080453934
• 出版国コード: us
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: Greenwich, Conn.
• ページ数/冊数: v.
• 大きさ: 24 cm
• 件名:
  • LCSH : Accounting
  • LCSH : Accounting -- Law and legislation