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Research in Accounting Regulation : Volume 17 - Previts

Research in Accounting Regulation

Volume 17

By: Previts

Hardcover Published: 31st December 2004
ISBN: 9780762311316
Number Of Pages: 348

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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.

Main Papers
Internal Audit Outsourcing: An Analysis of Self-regulation by the Accounting Profession
International Financial Reporting Standards and New Zealand: Loss of Sector Neutrality
A Content Analysis of the Comprehensive Income Exposure Draft Comment Letters
The Sarbanes-Oxley Act: Legal Implications and Research Opportunities
Accounting for the New Market In Life Insurance
The Impact of the Sarbanes-Oxley Act on Firms Going Private
Research Reports
Perceptions of the Effect of Sarbanes-Oxley on Earnings Management Practices
Reinsurance Accounting Under SFAS 113: An Empirical Examination of its Value Relevance
The legal and institutional framework for corporate financial reporting practices in South Asia
The Membership of the Accounting Principles Board
A Model for the Convergence of Accounting Standards
Feature
Developments in Accounting Regulation: A Synthesis and Annotated Bibliography of Evidence and Commentary in the Academic Literature (2002-2002)
Capsule Commentary
The Impact of Accounting Practices on the Measurement of Net Income and Shareholders Equity: Latin American Versus The United States
Perspectives
Some Problems of the Last Three Years
In Memory of Marshall S. Armstrong: The First Chairman of the Financial Accounting Standards Board
Book Reviews Chasing Daylight
Towards the Great Desideratum
The Unification of the Accountancy Bodies in England, 1870 1880
The Roaring Nineties
Table of Contents provided by Publisher. All Rights Reserved.

ISBN: 9780762311316
ISBN-10: 0762311312
Series: Research in Accounting Regulation
Audience: General
Format: Hardcover
Language: English
Number Of Pages: 348
Published: 31st December 2004
Publisher: Elsevier Science & Technology
Country of Publication: GB
Dimensions (cm): 22.96 x 15.85  x 3.05
Weight (kg): 0.6

Earn 301 Qantas Points
on this Book