Research in Accounting Regulation (eBook)

Gary Previts (Herausgeber)

eBook Download: EPUB

2008 | 1. Auflage
338 Seiten
Elsevier Science (Verlag)
978-0-08-056969-7 (ISBN)

Infos

Research in Accounting Regulation

Inhalt

Cover 1
Contents 6
Editorial Board 10
List of Contributors 12
Invited Referees 16
Part I: Main Papers 18
Revised pension rules and the cost of debt 20
Introduction 21
Background 23
Data 24
Regression results 31
Conclusion 35
Notes 35
Acknowledgments 36
References 36
Appendix A. Sample pension footnote 38
Appendix B. Models and variables 40
An examination of comment letters to the IASC: Special purpose entities 44
1. Introduction 45
2. The development of international accounting standards for SPEs 46
3. Previous literature and research questions 48
4. Methodology 50
5. Analysis and discussion 51
6. Summary 59
Notes 60
Acknowledgments 60
References 61
Demographic challenges facing the CPA profession 64
The CPA profession 65
Professional population 66
Professional activities reported by CPAs 70
Gender makeup of the profession 72
Summary 76
Notes 77
Acknowledgments 78
References 78
The effect of tax refunds on taxpayers’ willingness to pay higher tax return preparation fees 80
1. Introduction 81
2. Historical perspectives on tax refunds 83
3. Relevant prior literature 84
4. Hypotheses development 87
5. Experiment 91
6. Results 94
7. Summary and regulatory recommendation 99
Notes 100
Acknowledgments 101
References 102
Appendix. Content of taxpayer response forms 104
Deregulation and voluntary disclosure by the airlines: A case study 106
Introduction 107
Background: airline deregulation 108
Voluntary disclosure and regulation 109
Hypothesis 110
FAF data 110
Results 111
Conclusion 116
Notes 117
References 118
Audit pricing and internal control disclosures among non-accelerated filers 120
1. Introduction 121
2. Background and development of research questions 123
3. Sample selection and research design 126
4. Results 130
5. Conclusions and limitations 136
Notes 139
Acknowledgments 140
References 141
Appendix. Descriptive statistics on 2004 audit fees by auditor type and auditor switches 143
Impact of environmental regulation on financial reporting of pollution activity: A comparative study of U.S. and Canadian firms 144
Introduction 145
Motivation 146
Literature review 151
Research methodology 153
Empirical results 159
Summary and conclusions 166
Limitations and future research 167
References 168
An examination of supplemental disclosure requirements for development stage enterprises 172
1. Introduction 173
2. Historical background and research question 174
3. Empirical model 178
4. Sample selection and data 179
5. Results 181
6. Summary 186
Notes 186
Acknowledgments 187
References 187
Appendix. Model derivation 189
Part II: Research Reports 192
Provision of non-audit services and individuals’ investment decisions: Experimental evidence 194
1. Introduction 194
2. Research questions 195
3. Research method 197
4. Results 198
5. Conclusion 200
Notes 200
Acknowledgments 201
References 201
Financial Reporting after the Sarbanes-Oxley Act: Conservative or Less Earnings Management? 204
1. Introduction 205
2. Background and hypotheses 206
3. Research design 207
4. Results 207
5. Summary and conclusions 208
Notes 208
Acknowledgments 209
References 209
Regulatory change and the quality of compliance to mandatory disclosure requirements: Evidence from Bangladesh 210
1. Introduction 211
2. Major changes in the regulatory environment in Bangladesh: 1993-1997 212
3. Data and methodology 213
4. Empirical results 216
5. Concluding remarks and policy implications 218
References 219
The impact of Sarbanes-Oxley act on cosmetic earnings management 222
Introduction 223
Literature review and development of hypothesis 223
Sample and results 225
Summary and conclusions 227
Notes 228
Acknowledgments 229
References 229
Appendix. Benford’s law and test of deviations 230
Part III: Feature 234
Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the academic literature (2005-2006) 236
Introduction 237
Assessing the need for reform of the current accounting model 241
The impact of Sarbanes-Oxley 244
Accounting conservatism 248
Earnings management 249
Earnings Management and Earnings Informativeness 251
Regulation G 252
Financial and other disclosures 254
Segment Disclosures 258
Financial reporting issues: specific transactions 260
Financial experts and the audit committee 281
CEO/CFO Certification of financial statements 282
Note 282
References 282
Part IV: Capsule Commentaries 284
How regulation FD influences analysts’ forecast attributes for restructuring firms? 286
References 288
Accounting for financial instruments: A comparison of European companies’ practices with IAS 32 and IAS 39 290
References 291
Part V: Perspectives 294
International financial reporting standards (IFRS) and the development of financial reporting standards in Turkey 296
Introduction 297
Development of international accounting standards 298
The application of accounting standards in Turkey 299
Important arrangements in the development process of accounting standards in Turkey 300
Turkish accounting standards board (TASB) 302
Other applications concerning accounting standards 305
Conclusion 306
Notes 307
References 307
Appendix A. Turkish accounting standards (TAS) and Turkish financial reporting standards (TFRS) issued by Turkish accounting standards board (TMSK) 308
Appendix B. Content of TFRS for SMEs, which are in the preparation process by TMSK (harmonized with draft of IFRs for SMEs) 309
Appendix C. Accounting standards issued by capital market board (CMB) 310
The independence concept revisited 312
Part VI: Book Reviews 320
Corporate Governance Post-Sarbanes-Oxley: Regulations, Requirements, and Integrated Processes 322
The Firm as An Entity: Implications for Economics Accounting and the Law 324
The World’s Newest Profession 328
Reference 330
More Than a Numbers Game: A Brief History of Accounting 332

Produkt-Details

• Erscheint lt. Verlag: 9.4.2008
• Sprache: englisch
• Themenwelt: Recht / Steuern ► Wirtschaftsrecht
• Themenwelt: Sozialwissenschaften
• Themenwelt: Wirtschaft ► Betriebswirtschaft / Management ► Finanzierung
• Themenwelt: Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
• Themenwelt: Betriebswirtschaft / Management ► Spezielle Betriebswirtschaftslehre ► Bankbetriebslehre
• Themenwelt: Wirtschaft ► Betriebswirtschaft / Management ► Unternehmensführung / Management
• ISBN-10: 0-08-056969-2 / 0080569692
• ISBN-13: 978-0-08-056969-7 / 9780080569697