Research in Accounting Regulation, Volume 14
Publisher: Elsevier
Published: 2001
Place of publication: Burlington
Language: eng
Format: [electronic resource]
Number of pages: 305
ISBN-13: 9780080546247
Subjects: Accounting
Description: 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.
Notes: Description based on print version record.
Table of contents: title: Front Cover; RESEARCH IN ACCOUNTING REGULATION; Copyright Page; CONTENTS; EDITORIAL BOARD; LIST OF CONTRIBUTORS; INVITED REFEREES FOR VOLUME 14; PART I: MAIN PAPERS; CHAPTER 1. GOING CONCERN AUDITOR REPORTS AT CORPORATE WEB SITES; CHAPTER 2. ASSESSING THE VALUE ADDED BY PEER AND QUALITY REVIEWS OF CPA FIRMS; CHAPTER 3. THE RELEVANCE OF AUDIT COMMITTEES FOR COLLEGES AND UNIVERSITIES; CHAPTER 4. ENVIRONMENTAL POLICY: CORPORATE COMMUNICATION OF EMISSION ALLOWANCES; CHAPTER 5. CORPORATE DISCLOSURE OF THE DECISION TO CHANGE THE FISCAL YEAR-END.; title: CHAPTER 6. EARNINGS MANAGEMENT, THE PHARMACEUTICAL INDUSTRY AND HEALTH CARE REFORM: A TEST OF THE POLITICAL COST HYPOTHESISPART II: RESEARCH REPORTS; CHAPTER 7. ANALOGIES DRAWN BETWEEN MARKETING AND FINANCIAL REPORTING RESEARCH-POSSIBLE IMPLICATIONS FOR REPORTING COMPREHENSIVE INCOME; CHAPTER 8. A SELECTED ANNOTATED BIBLIOGRAPHY OF SEC ACCOUNTING RESEARCH; CHAPTER 9. AUDITORS AND THE POST-LITIGATION REFORM ACT ENVIRONMENT; PART III: PERSPECTIVES; CHAPTER 10. REMARKS.