Research in Accounting Regulation: Volume 20
Published on 9. April 2008
Book
Hardback
338 pages
978-0-08-045393-4 (ISBN)
Description
Approx. 338 pages
More details
Series
Language
English
Place of publication
Oxford
United Kingdom
Publishing group
Elsevier Science & Technology
Target group
Professional and scholarly
This volume is intended for individual researchers, practitioners, regulators and students of accountancy who desire to increase their understanding of the regulation of accountancy.
Dimensions
Height: 229 mm
Width: 152 mm
Weight
610 gr
ISBN-13
978-0-08-045393-4 (9780080453934)
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
Person
Content
PARTI: MAIN PAPERS
Internal Audit Outsourcing: An Analysis of Self-regulation by the Accounting Profession ( Dennis Caplan, Diane Janvrin and James Kurtenbach); International Financial Reporting Standards and New Zealand: Loss of Sector Neutrality (Michael Bradbury and Tony van Zijl); A Content Analysis of the Comprehensive Income Exposure Draft Comment Letters (Alex C. Yen, D. Eric Hirst and Patrick E. Hopkins); The Sarbanes-Oxley Act: Legal Implications and Research Opportunities (Stephen Kwaku Asare, Lawrence A. Cunningham and Arnold Wright); Accounting for the New Market In Life Insurance (James H. Thompson and Gregory M. Larson);
The Impact of the Sarbanes-Oxley Act on Firms Going Private (Nancy J. Mohan and Carl R. Chen)
PART II: RESEARCH REPORTS
Perceptions of the Effect of Sarbanes-Oxley on Earnings Management Practices (John E. McEnroe); Reinsurance Accounting Under SFAS 113: An Empirical Examination of its Value Relevance (Jane M. Weiss); The legal and institutional framework for corporate financial reporting practices in South Asia (Muhammad Jahangir Ali and Kamran Ahmed); The Membership of the Accounting Principles Board (Stephen A. Zeff); A Model for the Convergence of Accounting Standards (Shogo Kimura and Hikaru Ogawa)
PART III: FEATURE
Developments in Accounting Regulation: A Synthesis and Annotated Bibliography of Evidence and Commentary in the Academic Literature (2002-2002) (Stephen R. Moehrle and Jennifer A. Reynolds-Moehrle)
PART IV: CAPSULE COMMENTARY
The Impact of Accounting Practices on the Measurement of Net Income and Shareholders' Equity: Latin American Versus The United States (Mercedes Palacios Manzano, Isabel Martinez Conesa, and Jose Joaquin Garcia Clavel)
PART V: PERSPECTIVES
Some Problems of the Last Three Years (Arthur H. Carter); In Memory of Marshall S. Armstrong: The First Chairman of the Financial Accounting Standards Board (Areola O. Adebayo and Edward N. Coffman)
PART VI: BOOK REVIEWS
CHASING DAYLIGHT by Eugene O'Kelly (Reviewed by Timothy J. Fogarty);
TOWARDS THE "GREAT DESIDERATUM?: The Unification of the Accountancy Bodies in England, 1870 - 1880 by Stephen P. Walker (Reviewed by Larry M. Parker); THE ROARING NINETIES by Joseph E. Stiglitz (Reviewed by Barbara D. Merino)
Internal Audit Outsourcing: An Analysis of Self-regulation by the Accounting Profession ( Dennis Caplan, Diane Janvrin and James Kurtenbach); International Financial Reporting Standards and New Zealand: Loss of Sector Neutrality (Michael Bradbury and Tony van Zijl); A Content Analysis of the Comprehensive Income Exposure Draft Comment Letters (Alex C. Yen, D. Eric Hirst and Patrick E. Hopkins); The Sarbanes-Oxley Act: Legal Implications and Research Opportunities (Stephen Kwaku Asare, Lawrence A. Cunningham and Arnold Wright); Accounting for the New Market In Life Insurance (James H. Thompson and Gregory M. Larson);
The Impact of the Sarbanes-Oxley Act on Firms Going Private (Nancy J. Mohan and Carl R. Chen)
PART II: RESEARCH REPORTS
Perceptions of the Effect of Sarbanes-Oxley on Earnings Management Practices (John E. McEnroe); Reinsurance Accounting Under SFAS 113: An Empirical Examination of its Value Relevance (Jane M. Weiss); The legal and institutional framework for corporate financial reporting practices in South Asia (Muhammad Jahangir Ali and Kamran Ahmed); The Membership of the Accounting Principles Board (Stephen A. Zeff); A Model for the Convergence of Accounting Standards (Shogo Kimura and Hikaru Ogawa)
PART III: FEATURE
Developments in Accounting Regulation: A Synthesis and Annotated Bibliography of Evidence and Commentary in the Academic Literature (2002-2002) (Stephen R. Moehrle and Jennifer A. Reynolds-Moehrle)
PART IV: CAPSULE COMMENTARY
The Impact of Accounting Practices on the Measurement of Net Income and Shareholders' Equity: Latin American Versus The United States (Mercedes Palacios Manzano, Isabel Martinez Conesa, and Jose Joaquin Garcia Clavel)
PART V: PERSPECTIVES
Some Problems of the Last Three Years (Arthur H. Carter); In Memory of Marshall S. Armstrong: The First Chairman of the Financial Accounting Standards Board (Areola O. Adebayo and Edward N. Coffman)
PART VI: BOOK REVIEWS
CHASING DAYLIGHT by Eugene O'Kelly (Reviewed by Timothy J. Fogarty);
TOWARDS THE "GREAT DESIDERATUM?: The Unification of the Accountancy Bodies in England, 1870 - 1880 by Stephen P. Walker (Reviewed by Larry M. Parker); THE ROARING NINETIES by Joseph E. Stiglitz (Reviewed by Barbara D. Merino)