Research in accounting regulation. Vol. 20 (2008)

• Record Type: Book
• Further Information: Note: Edited by Gary J. Previts.
• Other Names: Previts, Gary John
• Contents: PARTI: MAIN PAPERS ; Internal Audit Outsourcing: An Analysis of Self-regulation by the Accounting Profession (Dennis Caplan, Diane Janvrin and James Kurtenbach); International Financial Reporting Standards and New Zealand: Loss of Sector Neutrality (Michael Bradbury and Tony van Zijl); A Content Analysis of the Comprehensive Income Exposure Draft Comment Letters (Alex C. Yen, D. Eric Hirst and Patrick E. Hopkins); The Sarbanes-Oxley Act: Legal Implications and Research Opportunities (Stephen Kwaku Asare, Lawrence A. Cunningham and Arnold Wright); Accounting for the New Market In Life Insurance (James H. Thompson and Gregory M. Larson); The Impact of the Sarbanes-Oxley Act on Firms Going Private (Nancy J. Mohan and Carl R. Chen); ; PART II: RESEARCH REPORTS ; Perceptions of the Effect of Sarbanes-Oxley on Earnings Management Practices (John E. McEnroe); Reinsurance Accounting Under SFAS 113: An Empirical Examination of its Value Relevance (Jane M. Weiss); The legal and institutional framework for corporate financial reporting practices in South Asia (Muhammad Jahangir Ali and Kamran Ahmed); The Membership of the Accounting Principles Board (Stephen A. Zeff); A Model for the Convergence of Accounting Standards (Shogo Kimura and Hikaru Ogawa); ; PART III: FEATURE ; Developments in Accounting Regulation: A Synthesis and Annotated Bibliography of Evidence and Commentary in the Academic Literature (2002-2002) (Stephen R. Moehrle and Jennifer A. Reynolds-Moehrle); ; PART IV: CAPSULE COMMENTARY ; The Impact of Accounting Practices on the Measurement of Net Income and Shareholders’ Equity: Latin American Versus The United States (Mercedes Palacios Manzano, Isabel Martinez Conesa, and Jose Joaquín García Clavel); ; PART V: PERSPECTIVES ; Some Problems of the Last Three Years (Arthur H. Carter); In Memory of Marshall S. Armstrong: The First Chairman of the Financial Accounting Standards Board (Areola O. Adebayo and Edward N. Coffman); ; PART VI: BOOK REVIEWS ; CHASING DAYLIGHT by Eugene O’Kelly (Reviewed by Timothy J. Fogarty); TOWARDS THE “GREAT DESIDERATUM”: The Unification of the Accountancy Bodies in England, 1870 - 1880 by Stephen P. Walker (Reviewed by Larry M. Parker); THE ROARING NINETIES by Joseph E. Stiglitz (Reviewed by Barbara D. Merino)
• Publisher Details: Amsterdam Oxford : Elsevier JAI
• Publication Date: 2008
• Extent: 1 online resource (xvi, 316 pages)
• Subjects: 657.02/1873; Accounting -- Standards -- United States; Accounting -- Law and legislation -- United States; BUSINESS & ECONOMICS -- Accounting -- Financial; Accounting -- Law and legislation; Accounting -- Standards; United States; Electronic books
• Languages: English
• ISBNs: 9780080569697; 0080569692
• Notes: Note: Includes bibliographical references.; Note: Print version record.
• Access Rights: Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time; The Legal Deposit Libraries (Non-Print Works) Regulations (UK).
• Access Usage: Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force.