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.

Research in Accounting Regulation seeks high quality manuscripts which address accounting regulatory policy, broadly defined, including:

1. self regulatory activities
2. case law and litigation
3. legislation and government regulation
4. the economics of regulation of markets, and disclosure, including modeling
5. matters involving the structure of education, licensing, and accreditation

The editors encourage submission of original empirical, behavioral or applied research manuscripts which 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 understa

Readership

This volume is intended for individual researchers, practitioners, regulators and students of accountancy who desire to increase their understanding of the regulation of accountancy.

Table of Contents

The Numbers Game: How do Managers Compensated with Stock Options Meet Analysts' Earnings Forecasts? (M.P. Bauman, M. Braswell, K.W. Shaw). Pro Forma Adjustments to Gaap Earnings: Bias, Materiality, and Sec Action. (N.B. Nichols, S.J. Gray, D.L. Street). Federal Securities Litigation Update. (J.W. Martin, M. Narz). Existing Disclosure Challenges of Ipo Allocations. (D.A. Jones, W.A. Wallace). Antecedents and Expected Outcomes of the New Accounting Regulation in the European Union. (S. Gornik-Tomaszewski). Auditors' Reporting Options and Client Disclosure Quality. (J.V. Carcello, J. Lin, K. Raghunandan). The Analysis of SFAS No. 109's Usefulness in Predicting Future Cash Flows from a Conceptual Framework Perspective. (J. Legoria, K.F. Sellers). Do CEO/CFO Certifications Provide A Signal of Credible Financial Reporting? (T.E. Vermeer). Does Income Tax Regulation Apply Downward Pressure to CEO Compensation? (T. Smith). A Note on Pre-Sarbanes-Oxley Act Users' and Auditors' Perceptions of a Limitations Paragraph in the Auditor's Internal Control Report. (B.P. Foster et al.). Sims 2.0 Includes Controls for Nyse Special Closings, Small Firm Effects and Liquidity. (A.J. Cataldo, II). Developments in Accounting Regulation: A Synthesis and Annotated Bibliography of Evidence and Commentary in the Academic Literature (2003-2004). (S.R. Moehrle, J.A. Reynolds-Moehrle). Accounting Harmonization in Latin America: Moving Towards IFRS. (M. Palacios Manzano). The Effect of Mandatory Audit-Firm Rotation: A Monitoring Perspective. (Wuchun Chi). The Impact of International Harmonization Efforts On Accounting Disclosure Regulation in Turkey. (T. Çuruk, T.E. Cooke). Corporate Governance and Accounting Standards in Oman. (K. Shankaraiah, D.N. Rao). Standing at the Crossroads. (P.R. Bible). The Profession's Core Values: Connecting Our Past to Our Future. (S. Scott Voynich). The Reign of Confusion. (R.H. Colson). FASB and the IASB Versus J.R. Hicks. (J. Jamison). How F

Details

No. of pages:
380
Language:
English
Copyright:
© 2006
Published:
Imprint:
Elsevier Science
eBook ISBN:
9780080462813
Print ISBN:
9780762312900

About the editor

Gary Previts

Affiliations and Expertise

Case Western Reserve University, Cleveland, OH, USA