Elsevier S & T

Research in Accounting Regulation

Previts, Gary

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Table of contents
  • Cover
  • CONTENTSv
  • EDITORIAL BOARDix
  • LIST OF CONTRIBUTORSxi
  • INVITED REFEREESxv
  • PART I: MAIN PAPERS1
  • CHAPTER 1. THE MARKET PERCEPTION OF CORPORATE CLAIMS3
  • CHAPTER 2. AN ANALYSIS OF THE ACCOUNTING PROFESSION’S OLIGARCHY: THE AUDITING STANDARDS BOARD29
  • CHAPTER 3. THE ORIGINS OF THE SEC’S POSITION ON AUDITOR INDEPENDENCE AND MANAGEMENT RESPONSIBILITY45
  • CHAPTER 4. AUDITOR LIABILITY: A REVIEW OF RECENT CASES INVOLVING GENERALLY ACCEPTED ACCOUNTING PRINC61
  • CHAPTER 5. PROFESSIONAL REGULATION AND LABOR MARKET OUTCOMES FOR ACCOUNTANTS: EVIDENCE FROM THE CURR87
  • CHAPTER 6. THE ECONOMIC THEORY OF REGULATION AND SUNSET REVIEWS OF PUBLIC ACCOUNTANCY LAWS: THE ROLE105
  • CHAPTER 7.THE IMPACT OF STATEMENT OF FINANCIAL ACCOUNTING STANDARD NUMBER 123 ON EQUITY PRICES OF CO121
  • CHAPTER 8. GAAP: A REGULATORY TOOL TO MANAGE HEALTHCARE145
  • PART II: RESEARCH REPORTS157
  • CHAPTER 9. IMPROVING AUDITOR INDEPENDENCE – THE PRINCIPLES VS. STANDARDS DEBATE: SOME EVIDENCE ABO159
  • CHAPTER 10. THE ASSOCIATION BETWEEN AUDITOR INDUSTRY SPECIALIZATION AND EARNINGS MANAGEMENT171
  • CHAPTER 11. CONCURRING PARTNER REVIEW: DOES INVOLVEMENT IN AUDIT PLANNING AFFECT OBJECTIVITY?185
  • CHAPTER 12. LOCAL GOVERNMENT AUDIT PROCUREMENT REQUIREMENTS, AUDIT EFFORT, AND AUDIT FEES197
  • CHAPTER 13. AN EXPERIMENTAL EXAMINATION OF THE PEER REVIEW PROCESS209
  • CHAPTER 14. DEREGULATION OF THE PRIVATE CORPORATION AUDIT IN CANADA: JUSTIFICATION, LOBBYING AND OUT227
  • CHAPTER 15. SFAS 95 CASH FLOW INFORMATION AND SECURITIES VALUATION243
  • PART III: PERSPECTIVES257
  • CHAPTER 16. A LONG FALL FROM GRACE259
  • CHAPTER 17. REMARKS OF DONALD J. KIRK: INDEPENDENCE, AUDIT EFFECTIVENESS AND FRAUDULENT FINANCIAL RE265
  • CHAPTER 18. THE INFORMATION RIGHTŽ AND THE CPA PROFESSION275
  • PART IV: BOOK REVIEWS279
  • CHAPTER 19. PRO FORMA BEFORE AND AFTER THE SEC’S WARNING: A QUANTIFICATION OF REPORTING VARIANCES281
  • CHAPTER 20. THE VALUEREPORTING TM REVOLUTION: MOVING BEYOND THE EARNINGS GAME285
  • CHAPTER 21. CREATING SHAREHOLDER VALUE289
  • CHAPTER 22. EXPECTATIONS INVESTING293
  • CHAPTER 23. UNDERSTANDING AUDITOR-CLIENT RELATIONSHIPS: A MULTI-FACETED ANALYSIS297
Book details
  • Vendor Elsevier S & T
  • SKU 9780762310227
  • ISBN-13 9780080545431
  • Author Previts, Gary
  • Category Medical
  • Subject General

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Research in Accounting Regulation