Research in Accounting Regulation

Synopsis

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 Accounting Oversight Board, independent standard setting bodies such as the Federal Accounting Standards Advisory Board [US], the Financial Accounting Standards Board [US] and the International Accounting Standards Board. These entities and self-regulatory organizations such as U.S. State Societies of CPAs and the American Institute of Certified Public Accountants and equivalent and emerging national bodies that exist in most developed and developing countries, are among the emerging entities which attempt to coordinate the activities of professional accountants among sovereign nations. It is important for academics, students, practitioners, regulators and researchers to consider and study the role and relationship of such bodies with the practice and content of our discipline. Research in Accounting Regulation seeks high quality manuscripts which address accounting regulatory policy, broadly defined, including: 1. self regulatory activities 2. case law and litigation 3. legislation and government regulation 4. the economics of regulation of markets, and disclosure, including modeling 5. matters involving the structure of education, licensing, and accreditation The editors encourage submission of original empirical, behavioral or applied research manuscripts which consider strategic and policy implications for regulation, regulatory models and markets. It is intended for individual researchers, practitioners, regulators and students of accountancy who desire to increase their understanding of the regulation of accountancy.

Book details

Edition:

2

Series:

Research in Accounting Regulation (Book Volume 18)

Author:

Gary J. Previts, Thomas R. Robinson, Nandini Chandar, Julia E.S. Grant, Larry M. Parker

ISBN:

9780080462813

Related ISBNs:

9780762312900

Publisher:

Elsevier Science

Pages:

380

Reading age:

Not specified

Includes images:

Yes

Date of addition:

2024-10-31

Usage restrictions:

Copyright

Copyright date:

2006

Copyright by:

Elsevier Science & Technology 

Adult content:

No

Language:

English

Categories:

Business and Finance, Law, Legal Issues and Ethics, Nonfiction