Research in Accounting Regulation

Name: Research in Accounting Regulation
Brand: JAI Press
Price: 79.95 EUR
Availability: OnlineOnly

William Forsthoffer(Autor*in)

Gary Previts(Herausgeber*in)

JAI Press

Erschienen am 14. Mai 2014

317 Seiten

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978-0-08-054543-1 (ISBN)

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Cover
TOC$CONTENTS
EDITORIAL BOARD
LIST OF CONTRIBUTORS
INVITED REFEREES
PART I: MAIN PAPERS
CH$CHAPTER 1. THE MARKET PERCEPTION OF CORPORATE CLAIMS
CH$CHAPTER 2. AN ANALYSIS OF THE ACCOUNTING PROFESSION'S OLIGARCHY: THE AUDITING STANDARDS BOARD
CH$CHAPTER 3. THE ORIGINS OF THE SEC'S POSITION ON AUDITOR INDEPENDENCE AND MANAGEMENT RESPONSIBILITY FOR FINANCIAL REPORTS
CH$CHAPTER 4. AUDITOR LIABILITY: A REVIEW OF RECENT CASES INVOLVING GENERALLY ACCEPTED ACCOUNTING PRINCIPLES AND GENERALLY ACCEPTED AUDITING STANDARDS
CH$CHAPTER 5. PROFESSIONAL REGULATION AND LABOR MARKET OUTCOMES FOR ACCOUNTANTS: EVIDENCE FROM THE CURRENT POPULATION SURVEY, 1984-2000
CH$CHAPTER 6. THE ECONOMIC THEORY OF REGULATION AND SUNSET REVIEWS OF PUBLIC ACCOUNTANCY LAWS: THE ROLE OF POLITICAL IDEOLOGY
CH$CHAPTER 7.THE IMPACT OF STATEMENT OF FINANCIAL ACCOUNTING STANDARD NUMBER 123 ON EQUITY PRICES OF COMPUTER SOFTWARE COMPANIES
CH$CHAPTER 8. GAAP: A REGULATORY TOOL TO MANAGE HEALTHCARE
PART II: RESEARCH REPORTS
CH$CHAPTER 9. IMPROVING AUDITOR INDEPENDENCE - THE PRINCIPLES VS. STANDARDS DEBATE: SOME EVIDENCE ABOUT THE EFFECTS OF TYPE AND PROVIDER OF NON-AUDIT SERVICES ON PROFESSIONAL INVESTOR'S JUDGMENTS
CH$CHAPTER 10. THE ASSOCIATION BETWEEN AUDITOR INDUSTRY SPECIALIZATION AND EARNINGS MANAGEMENT
CH$CHAPTER 11. CONCURRING PARTNER REVIEW: DOES INVOLVEMENT IN AUDIT PLANNING AFFECT OBJECTIVITY?
CH$CHAPTER 12. LOCAL GOVERNMENT AUDIT PROCUREMENT REQUIREMENTS, AUDIT EFFORT, AND AUDIT FEES
CH$CHAPTER 13. AN EXPERIMENTAL EXAMINATION OF THE PEER REVIEW PROCESS
CH$CHAPTER 14. DEREGULATION OF THE PRIVATE CORPORATION AUDIT IN CANADA: JUSTIFICATION, LOBBYING AND OUTCOMES
CH$CHAPTER 15. SFAS 95 CASH FLOW INFORMATION AND SECURITIES VALUATION
PART III: PERSPECTIVES
CH$CHAPTER 16. A LONG FALL FROM GRACE
CH$CHAPTER 17. REMARKS OF DONALD J. KIRK: INDEPENDENCE, AUDIT EFFECTIVENESS AND FRAUDULENT FINANCIAL REPORTING
CH$CHAPTER 18. THE "INFORMATION RIGHT" AND THE CPA PROFESSION
PART IV: BOOK REVIEWS
CH$CHAPTER 19. PRO FORMA BEFORE AND AFTER THE SEC'S WARNING: A QUANTIFICATION OF REPORTING VARIANCES FROM GAAP
CH$CHAPTER 20. THE VALUEREPORTING TM REVOLUTION: MOVING BEYOND THE EARNINGS GAME
CH$CHAPTER 21. CREATING SHAREHOLDER VALUE
CH$CHAPTER 22. EXPECTATIONS INVESTING
CH$CHAPTER 23. UNDERSTANDING AUDITOR-CLIENT RELATIONSHIPS: A MULTI-FACETED ANALYSIS

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