Research in Accounting Regulation

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"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." Research in Accounting Regulation seeks high-quality manuscripts that address accounting regulatory policy, broadly defined, including: self-regulatory activities; case law and litigation; legislation and government regulation; the economics of regulation of markets, and disclosure, including modeling; and matters involving the structure of education, licensing and accreditation.

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

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Product Details

Table of Contents

Pt. I Main Papers

Revised Pension Rules and the Cost of Debt Kenneth W. Shaw Shaw, Kenneth W. 3

An Examination of Comment Letters to the IASC: Special Purpose Entities Robert K. Larson Larson, Robert K. 27

Demographic Challenges Facing the CPA Profession Julia Grant Grant, Julia 47

The Effect of Tax Refunds on Taxpayers' Willingness to Pay Higher Tax Return Preparation Fees Scott B. Jackson Jackson, Scott B. Richard A. White White, Richard A. 63

Deregulation and Voluntary Disclosure By the Airlines: A Case Study David S. Gelb Gelb, David S. Theresa F. Henry Henry, Theresa F. Mark P. Holtzman Holtzman, Mark P. 89

Audit Pricing and Internal Control Disclosures Among Non-Accelerated Filers Jean C. Bedard Bedard, Jean C. Udi Hoitash Hoitash, Udi Rani Hoitash Hoitash, Rani 103

Impact of Environmental Regulation on Financial Reporting of Pollution Activity: A Comparative Study of U.S. and Canadian Firms Paul Ashcroft Ashcroft, Paul L. Murphy Smith Smith, L. Murphy 127

An Examination of Supplemental Disclosure Requirements for Development Stage Enterprises Mark P. Bauman Bauman, Mark P. Rick Francis Francis, Rick 155

Pt. II Research Reports

Provision of Non-Audit Services and Individuals' Investment Decisions: Experimental Evidence Lucy F. Ackert Ackert, Lucy F. Bryan K. Church Church, Bryan K. Arnold Schneider Schneider, Arnold 177

Financial Reporting After the Sarbanes-Oxley Act: Conservative or Less Earnings Management? Jian Zhou Jian, Zhou 187

Regulatory Change and the Quality of Compliance to Mandatory Disclosure Requirements: Evidence from Bangladesh Tanweer Hasan Hasan, Tanweer Waresul Karim Karim, Waresul Shakil Quayes Quayes, Shakil193

The Impact of Sarbanes-Oxley Act on Cosmetic Earnings Management June Y. Aono Aono, June Y. Liming Guan Guan, Liming 205

Pt. III Feature

Developments in Accounting Regulation: A Synthesis and Annotated Bibliography of Evidence and Commentary in the Academic Literature (2005-2006) Stephen R. Moehrle Moehrle, Stephen R. Jennifer A. Reynolds-Moehrle Reynolds-Moehrle, Jennifer A. Pamela Stuerke Stuerke, Pamela

Pt. IV Capsule Commentaries

How Regulation FD Influences Analysts' Forecast Attributes for Restructuring Firms? Rong Yang Rong, Yang Beixin Lin Lin, Beixin 269

Accounting for Financial Instruments: A Comparison of European Companies' Practices with IAS 32 and IAS 39 Patricia Teixeira Lopes Lopes, Patricia Teixeira Lucia Lima Rodrigues Rodrigues, Lucia Lima 273

Pt. V Perspectives

International Financial Reporting Standards (IFRS) and the Development of Financial Reporting Standards in Turkey Yuksel Koc Yalkin Yalkin, Yuksel Koc Volkan Demir Demir, Volkan Lutfiye Defne Demir Demir, Lutfiye Defne 279

The Independence Concept Revisited John L. Carey Carey, John L. 295

Pt. VI Book Reviews

Corporate Governance Post-Sarbanes-Oxley: Regulations, Requirements, and Integrated Processes Zabihollah Rezaee Rezaee, Zabihollah Larry M. Parker Parker, Larry M. 305

The Firm as an Entity: Implications for Economics Accounting and the Law Yuri Biondi Biondi, Yuri Arnaldo Canziani Canziani, Arnaldo Thierry Kirat Kirat, Thierry Gregory A. Jonas Jonas, Gregory A. 307

The World's Newest Profession Christopher McKenna McKenna, Christopher Timothy J. Fogarty Fogarty, Timothy J. 311

More Than a Numbers Game: A Brief History of Accounting Thomas A. King King, Thomas A. Kevin Carduff Carduff, Kevin 315

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