Research in Accounting Regulation - 1st Edition - ISBN: 9780080453804, 9780080468891

Research in Accounting Regulation, Volume 19

1st Edition

Editors: Gary Previts Tom Robinson
Hardcover ISBN: 9780080453804
eBook ISBN: 9780080468891
Imprint: JAI Press
Published Date: 24th January 2007
Page Count: 338
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Table of 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 Joaquín García Clavel)

PAR


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.

Key Features

Main feature examines developments in accounting regulation Papers provide an international perspective on accounting and finance issues *Vol 19 contains main papers, research reports, a feature, capsule commentary, perspectives, and book reviews

Readership

Academics and researchers in economics, management, accounting, and the social sciences


Details

No. of pages:
338
Language:
English
Copyright:
© JAI Press 2007
Published:
Imprint:
JAI Press
eBook ISBN:
9780080468891
Hardcover ISBN:
9780080453804

About the Editors

Gary Previts Editor

Affiliations and Expertise

Case Western Reserve University, Cleveland, OH, USA

Tom Robinson Editor

Affiliations and Expertise

University of Miami, Coral Gables, Miami, USA