Most recent volume


Volume 20. Research in Accounting Regulation

Published: 9th April 2008 Editor: Gary Previts
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 Joaquín García 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)

Additional volumes


Volume 19. Research in Accounting Regulation

Published: 24th January 2007 Editors: Gary Previts Tom Robinson

Volume 18. Research in Accounting Regulation

Published: 27th January 2006 Editor: Gary Previts

Volume 17. Research in Accounting Regulation

Published: 17th September 2004 Editors: Gary Previts Tom Robinson

Volume 16. Research in Accounting Regulation

Published: 21st May 2003 Editor: Gary Previts

Volume 15. Research in Accounting Regulation

Published: 23rd January 2002 Editor: Gary Previts

Volume 14. Research in Accounting Regulation

Published: 20th December 2000 Editor: Gary Previts

Volume 13. Research in Accounting Regulation

Published: 22nd November 1999 Editors: N. Chandar Gary Previts Alan Robinson

Volume 9. Research in Accounting Regulation

Published: 25th August 1995 Author: Cary John Previts