Research in Accounting Regulation

Buch | Hardcover

338 Seiten

2008
Elsevier Science Ltd (Verlag)
978-0-08-045393-4 (ISBN)

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Approx. 338 pages

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 Joaquín García 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)

Reihe/Serie	Research in Accounting Regulation
Verlagsort	Oxford
Sprache	englisch
Maße	152 x 229 mm
Gewicht	610 g
Themenwelt	Sozialwissenschaften
	Wirtschaft ► Betriebswirtschaft / Management ► Finanzierung
	Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
	Betriebswirtschaft / Management ► Spezielle Betriebswirtschaftslehre ► Bankbetriebslehre
	Wirtschaft ► Betriebswirtschaft / Management ► Unternehmensführung / Management
	Wirtschaft ► Volkswirtschaftslehre ► Finanzwissenschaft
ISBN-10	0-08-045393-7 / 0080453937
ISBN-13	978-0-08-045393-4 / 9780080453934
Zustand	Neuware