Research in Accounting Regulation
Regular price
37.500 KD
inc. VAT
Couldn't load pickup availability
Table of contents
- Cover
- CONTENTSv
- EDITORIAL BOARDix
- LIST OF CONTRIBUTORSxi
- INVITED REFEREESxiii
- PART I: MAIN PAPERS1
- CHAPTER 1. SEGMENT DISCLOSURES UNDER SFAS 131: IMPACT ON THE BANKING INDUSTRY3
- CHAPTER 2. DELAY IN ACCOUNTING HARMONIZATION: EVIDENCE ON AUDITOR SELECTION AND COST-OF-CAPITAL EFFE39
- CHAPTER 3. VOLUNTARY DISCLOSURE OF VALUE DRIVER INFORMATION: A CONTENT ANALYSIS OF GLOBAL M&A AND OT69
- CHAPTER 4. FINANCIAL STATEMENT FRAUD: CAPITAL MARKET EFFECTS AND MANAGEMENT ACTIONS95
- CHAPTER 5. EVIDENCE OF EARNINGS MANAGEMENT WITH THE SELECTION OF THE DISCOUNT RATE FOR PENSION ACCOU119
- PART II: RESEARCH REPORTS133
- CHAPTER 6. SEC AUDIT REQUIREMENTS AND AUDIT FEES135
- CHAPTER 7. AUDIT COMMITTEE CHARACTERISTICS AND AUDITOR SWITCHES151
- CHAPTER 8. STAFF ACCOUNTING BULLETIN 101: TESTING STUDENTS’ KNOWLEDGE OF REVENUE RECOGNITION PRINC167
- CHAPTER 9. THE LEGALITY OF THE SEC’S AUTHORITY TO REGULATE THE SCOPE OF SERVICES FOR CPA FIRMS191
- PART III: PERSPECTIVES203
- CHAPTER 10. EBITDA!205
- CHAPTER 11. DISCLOSURE AND ACCOUNTING IN A GLOBAL MARKET: LOOKING TO THE FUTURE213
- CHAPTER 12. THE DEVELOPMENT OF FINANCIAL REPORTING, THE STOCK EXCHANGE AND CORPORATE DISCLOSURE IN T239
- CHAPTER 13. MANDATORY AUDITOR ROTATION: A CRITIQUE OF THE PANEL ON AUDIT EFFECTIVENESS259
- PART IV: BOOK REVIEWS269
- CHAPTER 14. MARQUIS G. EATON: A COLLECTION OF HIS WRITINGS271
- CHAPTER 15. FOUNDATIONS FOR THE FUTURE: THE AICPA FROM 1980–1995274
- CHAPTER 16. ACCOUNTING AND THE INVESTMENT OPPORTUNITY SET279
- CHAPTER 17. FRANKENSTEINS OF FRAUD: THE 20TH CENTURY’S TOP TEN WHITE-COLLAR CRIMINALS284
- CHAPTER 18. DELIVERING THE PROMISE: HOW TO ATTRACT, MANAGE, AND RETAIN HUMAN CAPITAL291
- CHAPTER 19. MANAGING MULTINATIONALS IN THE MIDDLE EAST293
Research in Accounting Regulation