Research in Accounting Regulation: Volume 10
Published on 24. September 1996
Book
Hardback
310 pages
978-1-55938-996-9 (ISBN)
Description
This series is devoted to the factors influencing accounting practice. It analyzes topics such as regulatory philosophy, self-regulation in accounting and regulatory policy. Each volume is structured into three parts - main articles, perspectives and book reviews. This volume includes a theoretical investigation of client internal control structures and management fraud. It also covers topics such as the volatility of pension costs, public accountant's professional conduct, an examination of borrower and lender perceptions, bank loan loss provisions after resignation, retirement or death, and the economic consequences of accounting standards and Islamic banks.
More details
Series
Language
English
Place of publication
Oxford
United Kingdom
Publishing group
Elsevier Science & Technology
Target group
College/higher education
Professional and scholarly
Product notice
Laminated cover
Illustrations
glossary
Dimensions
Height: 234 mm
Width: 156 mm
Thickness: 16 mm
Weight
532 gr
ISBN-13
978-1-55938-996-9 (9781559389969)
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
Schweitzer Classification
Content
Part 1 Main papers: the volatility of pension cost - some exploratory research, Stanley C. Martens, John E. McEnroe; a study of characteristics related to public accountants' professional conduct, Ho-Chan Hwang, Arnold Schneider; GASB rhetoric - a content analysis of GASB statements, Suzanne H. Lowensohn, Thomas R. Robinson, George Sanders; the debt equivalency of recognized vs. disclosed obligations - an examination of borrower and lender perceptions, V. Gopalakrishnan, Mohinder Parkash; the professional identification of accountancy - evidence from comparative content analysis of mission statements, Julia Grant; managerial turnover and successor accounting discretion - bank loan loss provisions after resignation, retirement, or death, Drew Dahl; economic consequences of accounting standards and Islamic banks, Rifaut Ahmed AbJel Karim; auditor reports on client internal control structures and management fraud - a theoretical investigation, Frank Nekrasz, Jr. Part 2 Research reports: legislation and case law 1995 - review and analysis, Mark A. Segal; political, financial, and economic risks and accounting disclosure requirements of global stock exchanges, Ahmed Riahi-Belkaoui. Part 3 Perspectives: chairman's presentation to AICPA governing council, October 1995, Ronald S. Cohen; presentation of the president, International Federation of Accountants to AICPA governing council, October 1995, Juan R. Herrara. Part 4 Editor's notes: the politics of disclosure - accountants in the era of mutual fund investing, Gary John Previts; burning the old skins - tearing down the profession's intellectual and professional constraints, building a new structure, Larry M. Parker. Part 5 Book reviews.