Research in Accounting Regulation
Contributors: Robinson, Tom
Publisher: Elsevier
Published: 2004
Place of publication: Burlington
Language: eng
Format: [electronic resource]
Number of pages: 347
ISBN-13: 9780080545455
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, the Public Company Accounting Oversight Board, independent standard setting bodies such as the Federal Accounting Standards Advisory Board (US), the Financial Accounting Standards Board (US), the International Accounting Standards Board and self-regulatory organizations such as State Societies o.
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 17; PART I: MAIN PAPERS; CHAPTER 1. SHELF REGISTERED SECURITIES: IS IT TIME TO RE-EVALUATE THE PROCESS?; CHAPTER 2. POLITICALLY-CONNECTED FIRMS: ARE THEY CONNECTED TO EARNINGS OPACITY?; CHAPTER 3. THE EFFECTS OF ACCOUNTING REGULATION ON TAX CREDIT UTILIZATION PROPENSITY; CHAPTER 4. AN ANALYSIS OF RESTATEMENTS ON FINANCIAL REPORTING: IS THE LOSS OF INVESTOR CONFIDENCE JUSTIFIED?