Research in Accounting Regulation: v. 7

The new agents of managerial capitalism, Larry M. Parker and Gary John Previts. Part 1 Main papers: a critical assessment of the literature on political activity and accounting regulation, Robert G. Walker and Peter Robinson; local government audit quality and the analyst reaction to bond rating changes, Arthur C. Allen; the standard of care for independent public accountants - insights for self-regulation and standard setting, Ramona L. Paetzold and H. Fenwick Huss; an analysis of statements on standards for accounting and review services No.1, Albert D. Spalding; the distribution of management advisory services - the case of actuarial services, Noel Andy et al. Part 2 Research reports: extended adoption windows by the financial accounting standards board - the case of SFAS 87, John A. Brozovsky et al; accountant liability - a perspective on section 10(b)(5) aiding and abetting, Mark S. Segal; some factors related to the failure of savings and loans, James H. Thompson. Part 3 Perspectives: the accounting profession and financial reporting - why should anyone believe us, David P. Tweedie; a call for change - comments by A. Marvin Strait, 1992 AICPA Gold Medal recipient, at the 1992 annual meeting of the AICPA, A. Marvon Strait; accountancy and capital market regulation, Yuksel Koc Yalkin; statement of Robert K. Elliott, partner and assistant to the chairman, KPMG Peat Marwick, New York, New York, on Senate Bill 165 on the 150-Semester-hour requirement for practice as a certified public accountant before the Senate financial institutions and insurance committee of the State of Ohio, November 13, 1991, Robert K. Elliott. Part 4 Book reviews.