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Full 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, independent standard setting bodies such as the Federal Accounting Standards Advisory Board [US], the Financial Accounting Standards Board [US], and self-regulatory organizations such as State Societies of CPAs and the American Institute of Certified Public Accountants. There are equivalent and emerging national and international bodies, such as the International Accounting Standards Board [IASB] that exist in most developed and developing countries. These attempt to coordinate the activities among nations. 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 their 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 upon: self-regulatory activities; case law and litigation; government and quasi-governmental regulation; and the economics of regulation, including modelling. This research series aims to encourage the submission of original empirical, behavioural or applied research manuscripts that 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 understanding of the regulation of accountancy.
Contents
Editorial board; List of contributors; Invited referees for Volume 15. Main Papers: Segment disclosures under SFAS 131 - impact on the banking industry, N.B. Nichols et al; Delay in accounting harmonization - evidence in auditor selection and cost-of-capital effects, 1986-1990, W.A. Wallace; Voluntary disclosure of value driver information - a content analysis of global M&A and other cross-boundary disclosures of the Ford Motor Company 1995-2000, O. Celik et al; Financial statement fraud - capital market effects and management actions, A.L. Nagy; Evidence of earnings management with the selection of the discount rate for pension accounting: the impact of a SEC letter, D.R. Vruwink. Research Reports: SEC audit requirements and audit fees - a research note, C.P. Cullinan; Audit committee characteristics and auditor switches, L.J. Abbott, S. Parker; Staff accounting bulletin 101 - testing students' knowledge of revenue recognition principles, J.W. Martin; The legality of the SEC's authority to regulate the scope of services for CPA firms, M.A. Segal, F.R. Urbancic. Perspectives: EBITDA!, J. Grant, L. Parker; The state of financial reporting today - an unfinished chapter, L. Turner; The development of financial reporting, the stock exchange and corporate disclosure in Thailand, A-O. Jaikengkit; Mandatory auditor rotation - a critique of the panel on audit effectiveness, J.R. Casterella et al. Book Reviews: Marquis G. Eaton - a collection of his writings, edited by E.N. Coffman and D.L. Jensen, reviewed by T.J. Fogarty; Foundations for the future - the AICPA from 1980-1995, by P.B. Chenok, with A. Snyder, reviewed by K. Carduff; Accounting and the investment opportunity set, A. Riahi-Belkaoui, reviewed by R.A. Roig; Frankensteins of fraud - the 20th century's top ten white-collar criminals, by J.T. Wells, reviewed by L.M. Parker; Delivering the promise - how to attract, manage, and retain human capital, B. Friedman et al., reviewed by J. Grant; Managing multinationals in the Middle East, by W. Abdallah, reviewed by G. Markarian.
