Research in Accounting Regulation (eBook)

Gary Previts, Tom Robinson (Herausgeber)

eBook Download: PDF

2004 | 1. Auflage
348 Seiten
Elsevier Science (Verlag)
978-0-08-054545-5 (ISBN)

Infos

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: including State Boards of Accountancy, Academic Accreditation Bodies, the United States Securities and Exchange Commission, the Public Company Accounting Oversight Board, independent standard setting bodies such as the Federal Accounting Standards Advisory Board (US), the Financial Accounting Standards Board (US), the International Accounting Standards Board and self-regulatory organizations such as State Societies of CPA and the American Institute of Certified Public Accountants. 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, which address regulatory issues and policy affecting the practice of accountancy, broadly defined. Topics of interest include research based on:

1) Self-regulatory activities. 2) Case law and litigation. 3) Governmental and quasi-governmental regulation. 4) 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.

Inhalt

Cover 1
TOC$CONTENTS 6
EDITORIAL BOARD 10
LIST OF CONTRIBUTORS 12
INVITED REFEREES FOR VOLUME 17 14
PART I: MAIN PAPERS 16
CH$CHAPTER 1. SHELF REGISTERED SECURITIES: IS IT TIME TO RE-EVALUATE THE PROCESS? 18
CH$CHAPTER 2. POLITICALLY-CONNECTED FIRMS: ARE THEY CONNECTED TO EARNINGS OPACITY? 40
CH$CHAPTER 3. THE EFFECTS OF ACCOUNTING REGULATION ON TAX CREDIT UTILIZATION PROPENSITY 54
CH$CHAPTER 4. AN ANALYSIS OF RESTATEMENTS ON FINANCIAL REPORTING: IS THE LOSS OF INVESTOR CONFIDENCE JUSTIFIED? 82
CH$CHAPTER 5. BANKING INDUSTRY FINANCIAL STATEMENT FRAUD AND THE EFFECTS OF REGULATION ENFORCEMENT AND INCREASED PUBLIC SCRUTINY 102
CH$CHAPTER 6. CORPORATE GOVERNANCE ROLE IN FINANCIAL REPORTING 122
PART II: RESEARCH REPORTS 166
CH$CHAPTER 7. FAIR VALUE CAPITALIZATION OF MORTGAGE LOAN SERVICING RIGHTS 168
CH$CHAPTER 8. AUDITOR'S RESPONSIBILITY AND INDEPENDENCE: EVIDENCE FROM CHINA 182
CH$CHAPTER 9. A STUDY OF THE ECONOMIC CONSEQUENCES OF REGULATION FD (FAIR DISCLOSURE) 206
CH$CHAPTER 10. AN EXPLORATORY STUDY OF AUDITOR PERCEPTIONS OF SANCTION THREATS 224
CH$CHAPTER 11. THE SARBANES-OXLEY ACT: COSTS AND TRADE OFFS RELATING TO INTERNATIONAL APPLICATION AND CONVERGENCE 248
PART III: PERSPECTIVES 280
CH$CHAPTER 12. THE ECONOMIC ROLE OF THE AUDIT IN FREE AND REGULATED MARKETS: A LOOK BACK AND A LOOK FORWARD 282
CH$CHAPTER 13. LAWYERS AS WHISTLE-BLOWERS IN A POST ENRON WORLD 314
PART IV: BOOK REVIEWS 324
CH$CHAPTER 14. ENRON: A PROFESSIONAL'S GUIDE TO THE EVENTS, ETHICAL ISSUES AND PROPOSED REFORMS 326
CH$CHAPTER 15. FINANCIAL STATEMENT FRAUD: PREVENTION AND DETECTION 328
CH$CHAPTER 16. GANGS OF AMERICA 330
CH$CHAPTER 17. THE MIND OF WALL STREET 333
CH$CHAPTER 18. REGULATION OF CORPORATE ACCOUNTING AND REPORTING IN INDIA 336
CH$CHAPTER 19. THE NUMBER: HOW THE DRIVE FOR QUARTERLY EARNINGS CORRUPTED WALL STREET AND CORPORATE AMERICA 339
CH$CHAPTER 20. 60 YEARS OF PROGRESS THROUGH SHARING: 10-YEAR SUPPLEMENT TO 50 YEARS OF PROGRESS THROUGH SHARING 1991–2001 342
CH$CHAPTER 21. FINAL ACCOUNTING, AMBITION, GREED AND THE FALL OF ARTHUR ANDERSEN 345

Produkt-Details

• Erscheint lt. Verlag: 17.9.2004
• Sprache: englisch
• Themenwelt: Recht / Steuern ► EU / Internationales Recht
• Themenwelt: Recht / Steuern ► Öffentliches Recht
• Themenwelt: Recht / Steuern ► Wirtschaftsrecht ► Bank- und Kapitalmarktrecht
• Themenwelt: Technik ► Architektur
• Themenwelt: Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
• ISBN-10: 0-08-054545-9 / 0080545459
• ISBN-13: 978-0-08-054545-5 / 9780080545455