Research in Accounting Regulation / Edition 2 available in Hardcover
- Pub. Date:
- Elsevier Science
Part of a series which aims to present work across a broad spectrum of regulation issues, with papers covering a wide range of topics. The volumes review essays of recent books, offering insights into regulation and its processes. A glossary related to securities, law and accounting is included.
Table of ContentsEditorial Board. List of Contributors. Invited Referees for Volume 14. Main Papers. Going concern auditor reports at corporate web sites (M. Ettredge et al.). Assessing the value added by peer and quality reviews of CPA firms (A. Schneider, R.J. Ramsay). The relevance of audit committees for colleges and universities (Z. Rezaee et al.). Environmental policy: corporate communication of emission allowances (S.D. Beets, P.L. Lejuez). Corporate disclosure of the decision to change the fiscal year-end (T.L. Porter et al.). Earnings management, the pharmaceutical industry and health care reform: a test of the political cost hypothesis (J. Legoria). Research Reports. Analogies drawn between marketing and financial reporting research-possible implications for reporting comprehensive income (P.A. Smith, K.R. Robertson). A selected annotated bibliography of sec accounting research (J.E. Ketz, J.W. Martin). Auditors and the post-litigation reform act environment (R.D. Fuerman). Perspectives. Remarks on AICPA recognition of FASAB (R.K. Elliott, B. Melancon). Accounting: continuity and transition (S. Sunder). Investors' expectations and the corporate information disclosure gap (A. Anandarajan et al.). Quo Vadis CPA? (G.J. Previts). The tyranny of the analysts: value driving information (L.M. Parker, G.J. Previts). Book Reviews. Corporate social awareness and financial outcomes (A. Riahi-Belkaoui) - Reviewed by T.J. Fogarty. Earnings measurement, determination, management, and usefulness: an empirical approach (A. Riahi-Belkaoui) - Reviewed by B.R.C.J. Van den Brand. The art and science of business valuation (A.N. Link, M.B. Bogei) - Reviewed by Haoling Tan. Value added reporting and research: state-of-the-art (A. Riahi-Belkaoui) - Reviewed by M.E. Doron. Mexico for the global investor: emerging market theory and practice (T. Heyman) - Reviewed by R. Murwento.