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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.There are equivalent and emerging local international bodies that exist in most developed countries. 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 our discipline. "Research in Accounting Regulation" is a refereed annual serial that seeks to publish high-quality manuscripts addressing regulatory issues and policy affecting the practice of accountancy, broadly defined. Topics of interest include research based on self-regulatory activities, case law and litigation, governmental 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
The market perception of corporate claims, Qiang Cheng et al; the analysis of the accounting profession's oligarchy - the Auditing Standards Board, J.E. McEnroe, M.K. Pitman; the origins of the sec's position on auditor independence and management responsibility for financial reports, N. Felker; auditor liability - a review of recent cases involving generally accepted accounting principles and generally accepted auditing standards, S.P. Gromley et al; professional regulation and labour market outcomes for accountants - evidence from the current population survey, 1984-2000, J. Schaefer, M. Zimmer; the economic theory of regulation and sunset reviews of public accountancy laws - the role of political ideology, G. Colbetr, D. Murray; impact of statement of financial accounting standard number 123 on equity prices of computer software companies, M. Myring et al; GAAP - a regulatory tool to manage healthcare, M. Holtzman, O. Averin.
