Description 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.
Audience
Academics and researchers in economics, management, accounting, and the social sciences
Contents
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
Joaqu n Garc a 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)
Books and book related electronic products are priced in US dollars (USD), euro (EUR), and Great Britain Pounds (GBP). USD prices apply to the Americas and Asia Pacific. EUR prices apply in Europe and the Middle East. GBP prices apply to the UK and all other countries.
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