Research in Accounting Regulation / Edition 1

by Gary Previts

Overview

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.

Product Details

ISBN-13:	9780762310227
Publisher:	Elsevier Science
Publication date:	05/21/2003
Series:	Research in Accounting Regulation , #16
Edition description:	Special ed.
Pages:	316
Product dimensions:	5.88(w) x 8.88(h) x (d)

Table of Contents

The Numbers Game: How do Managers Compensated with Stock Options Meet Analysts' Earnings Forecasts? (M.P. Bauman, M. Braswell, K.W. Shaw). Pro Forma Adjustments to Gaap Earnings: Bias, Materiality, and Sec Action. (N.B. Nichols, S.J. Gray, D.L. Street). Federal Securities Litigation Update. (J.W. Martin, M. Narz). Existing Disclosure Challenges of Ipo Allocations. (D.A. Jones, W.A. Wallace). Antecedents and Expected Outcomes of the New Accounting Regulation in the European Union. (S. Gornik-Tomaszewski). Auditors' Reporting Options and Client Disclosure Quality. (J.V. Carcello, J. Lin, K. Raghunandan). The Analysis of SFAS No. 109's Usefulness in Predicting Future Cash Flows from a Conceptual Framework Perspective. (J. Legoria, K.F. Sellers). Do CEO/CFO Certifications Provide A Signal of Credible Financial Reporting? (T.E. Vermeer). Does Income Tax Regulation Apply Downward Pressure to CEO Compensation? (T. Smith). A Note on Pre-Sarbanes-Oxley Act Users' and Auditors' Perceptions of a Limitations Paragraph in the Auditor's Internal Control Report. (B.P. Foster et al.). Sims 2.0 Includes Controls for Nyse Special Closings, Small Firm Effects and Liquidity. (A.J. Cataldo, II). Developments in Accounting Regulation: A Synthesis and Annotated Bibliography of Evidence and Commentary in the Academic Literature (2003-2004). (S.R. Moehrle, J.A. Reynolds-Moehrle). Accounting Harmonization in Latin America: Moving Towards IFRS. (M. Palacios Manzano). The Effect of Mandatory Audit-Firm Rotation: A Monitoring Perspective. (Wuchun Chi). The Impact of International Harmonization Efforts On Accounting Disclosure Regulation in Turkey. (T. Çuruk, T.E. Cooke). Corporate Governance and Accounting Standards in Oman. (K. Shankaraiah, D.N. Rao). Standing at the Crossroads. (P.R. Bible).
The Profession's Core Values: Connecting Our Past to Our Future. (S. Scott Voynich). The Reign of Confusion. (R.H. Colson). FASB and the IASB Versus J.R. Hicks. (J. Jamison). How FASB and the IASB Should Apply Hicksian Theory to Calculate Income. (J. Jamison). The Smartest Guys in the Room; The Amazing Rise and Scandalous Fall of Enron. (B. Mclean, P. Elkind, Reviewed by Larry Parker).
Hetty: The Genius and Madness of America's First Female Tycoon. (C. Slack,
Reviewed by Julia Es Grant). Accounting: How to Meet the Challenges of Relevance and Regulation. (Eugene H. Flegm, Reviewed By Songtao Mo).