Research in Accounting Regulation
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Table of contents
- Cover
- RESEARCH IN ACCOUNTING REGULATIONiii
- Copyright Pageiv
- CONTENTSv
- EDITORIAL BOARDix
- LIST OF CONTRIBUTORSxi
- INVITED REFEREES FOR VOLUME 14xiii
- PART I: MAIN PAPERS1
- CHAPTER 1. GOING CONCERN AUDITOR REPORTS AT CORPORATE WEB SITES3
- CHAPTER 2. ASSESSING THE VALUE ADDED BY PEER AND QUALITY REVIEWS OF CPA FIRMS23
- CHAPTER 3. THE RELEVANCE OF AUDIT COMMITTEES FOR COLLEGES AND UNIVERSITIES39
- CHAPTER 4. ENVIRONMENTAL POLICY: CORPORATE COMMUNICATION OF EMISSION ALLOWANCES61
- CHAPTER 5. CORPORATE DISCLOSURE OF THE DECISION TO CHANGE THE FISCAL YEAR-END81
- CHAPTER 6. EARNINGS MANAGEMENT, THE PHARMACEUTICAL INDUSTRY AND HEALTH CARE REFORM: A TEST OF THE PO101
- PART II: RESEARCH REPORTS133
- CHAPTER 7. ANALOGIES DRAWN BETWEEN MARKETING AND FINANCIAL REPORTING RESEARCH-POSSIBLE IMPLICATIONS135
- CHAPTER 8. A SELECTED ANNOTATED BIBLIOGRAPHY OF SEC ACCOUNTING RESEARCH151
- CHAPTER 9. AUDITORS AND THE POST-LITIGATION REFORM ACT ENVIRONMENT199
- PART III: PERSPECTIVES219
- CHAPTER 10. REMARKS ON AICPA RECOGNITION OF FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD221
- CHAPTER 11. ACCOUNTING: CONTINUITY AND TRANSITION229
- CHAPTER 12. INVESTORS' EXPECTATIONS AND THE CORPORATE INFORMATION DISCLOSURE GAP245
- CHAPTER 13. QUO VADIS CPA?261
- CHAPTER 14. THE TYRANNY OF THE ANALYSTS: VALUE DRIVING INFORMATION265
- PART IV: BOOK REVIEWS269
- CHAPTER 15. CORPORATE SOCIAL AWARENESS AND FINANCIAL OUTCOMES271
- CHAPTER 16. EARNINGS MEASUREMENT, DETERMINATION, MANAGEMENT, AND USEFULNESS: AN EMPIRICAL APPROACH273
- CHAPTER 17. THE ART AND SCIENCE OF BUSINESS VALUATION279
- CHAPTER 18. VALUE ADDED REPORTING AND RESEARCH: STATE OF THE ART283
- CHAPTER 19. MEXICO FOR THE GLOBAL INVESTOR: EMERGING MARKET THEORY AND PRACTICE285
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, independent standard setting bodies such as the Federal Accounting
Standards Advisory Board [US], the Financial Accounting Standards Board [US], and self-regulatory organizations such as State Societies of CPAs and the American Institute of Certified Public Accountants. There are equivalent and emerging national bodies that exist in most developed and developing countries, and further there are emerging global coordinating entities as well, which attempt to coordinate the activities among nations. 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 upon: self-regulatory activities, case law and litigation,
government and quasi-governmental regulation, and the economics of regulation, including modeling.
The serial aims to encourage the submission of original empirical, behavioral or applied research manuscripts that consider strategic and policy implications for regulation, regulatory models and markets.
Standards Advisory Board [US], the Financial Accounting Standards Board [US], and self-regulatory organizations such as State Societies of CPAs and the American Institute of Certified Public Accountants. There are equivalent and emerging national bodies that exist in most developed and developing countries, and further there are emerging global coordinating entities as well, which attempt to coordinate the activities among nations. 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 upon: self-regulatory activities, case law and litigation,
government and quasi-governmental regulation, and the economics of regulation, including modeling.
The serial aims to encourage the submission of original empirical, behavioral or applied research manuscripts that consider strategic and policy implications for regulation, regulatory models and markets.