Research in Accounting Regulation

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. This title seeks to publish high quality manuscripts, which address regulatory issues and policy affecting the practice of accountancy.

List of contents

Shelf Registered Securities: Is It Time to Re-Evaluate the Process?; Politically-Connected Firms: Are they Connected to Earnings Opacity?; the Effects of Accounting Regulation on Tax Credit Utilization Propensity; An Analysis of Restatements onFinancial Reporting: Is the Loss of Investor Confidence Justified?; Banking Industry Financial Statement Fraud and the Effects of Regulation Enforcment and Increased Public Scrutiny; Corporate Governance Role In Financial Reporting; Fair Value Capitalization of Mortgage Loan Servicing Rights; Auditor's Responsibility and Independence: Evidence from China; A Study of the Economic Consequences of Regulation FD; An Exploratory Study of Auditor Perceptions of Sanction Threats; the Sarbanes-Oxley Act: Costs and Trade Offs Relating to International Application and Convergence; the Economic Role of the Audit In Free and Regulated Markets: A Look Back and a Look Forward; Lawyers as Whistle Blowers in a Post Enron World; Enron: A Professional's Guide to the Events, Ethical Issues and Proposed Reform; Financial Statement Fraud: Prevention and Detection; Gangs of America; the Mind of Wall Street; Regulation of Corporate Accounting and Reporting in India; The Number: How the Drive For Quarterly Earnings Corrupted Wall Street and Corporate America; 60 Years of Progress Through Sharing: 10-Year Supplement to 50 Years of Progress Through Sharing, 1991-2001; Final Accounting, Ambition, Greed and the Fall of Arthur Andersen

Product details

• Authors: Gary (Case Western Reserve University Previts, Gary J. (Weatherhead School of Management Previts, Gary J. Robinson Previts, PREVITS GARY J ROBINSON TOM
• Assisted by: Gary Previts (Editor), Gary John Previts (Editor), Previts Gary (Editor), Tom Robinson (Editor)
• Publisher: ELSEVIER SCIENCE BV
• Languages: English
• Product format: Hardback
• Released: 17.09.2004
• EAN: 9780762311316
• ISBN: 978-0-7623-1131-6
• No. of pages: 348
• Series: Research in Accounting Regulat; Research in Accounting Regulation
• Subjects: Humanities, art, music > Art > Architecture; Social sciences, law, business > Law > Mercantile and commercial law; USA, LAW / General, ARCHITECTURE / Design, Drafting, Drawing & Presentation, Architectural structure & design, United States of America, USA, Laws of specific jurisdictions and specific areas of law, Laws Of Specific Jurisdictions, Architectural structure and design