Research in Accounting Regulation
- Gary Previts, Case Western Reserve University, Cleveland, OH, USA
- Tom Robinson, University of Miami, Coral Gables, Miami, USA
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.
- Published: September 2004
- Imprint: ELSEVIER
- ISBN: 978-0-7623-1131-6