Research in Accounting Regulation Volume 20 1st Edition by Gary Previts ISBN 0080569692 9780080569697 by Gary Previts 0080453937, 9780080453934 instant download after payment.

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ISBN 10: 0080569692

ISBN 13: 9780080569697 

Author: Gary Previts 

This volume compiles peer-reviewed research articles, analytical essays, and case studies that address key issues such as the implications of the Sarbanes-Oxley Act, international differences in environmental disclosure, audit independence, and the role of regulatory bodies in financial transparency. Topics are drawn from both U.S. and international contexts, offering comparative insights into how different jurisdictions approach similar challenges in financial reporting and oversight.

Edited by accounting scholar Gary Previts, this edition is a valuable resource for researchers, accounting professionals, policymakers, and graduate students interested in regulatory developments and their practical impact on accounting systems. It provides both theoretical frameworks and empirical findings, making it essential reading for those focused on the intersection of accounting and public policy.

Table of contents:

1. Internal Audit Outsourcing: An Analysis of Self-regulation by the Accounting Profession

2. International Financial Reporting Standards and New Zealand: Loss of Sector Neutrality

3. A Content Analysis of the Comprehensive Income Exposure Draft Comment Letters

4. The Sarbanes-Oxley Act: Legal Implications and Research Opportunities

5. Accounting for the New Market In Life Insurance

6. The Impact of the Sarbanes-Oxley Act on Firms Going Private

7. Perceptions of the Effect of Sarbanes-Oxley on Earnings Management Practices

8. Reinsurance Accounting Under SFAS 113: An Empirical Examination of its Value Relevance

9. The legal and institutional framework for corporate financial reporting practices in South Asia

10. The Membership of the Accounting Principles Board

11. A Model for the Convergence of Accounting Standards

12. Developments in Accounting Regulation: A Synthesis and Annotated Bibliography of Evidence and Commentary in the Academic Literature (2002–2002)

13. The Impact of Accounting Practices on the Measurement of Net Income and Shareholders’ Equity: Latin American Versus The United States

14. Some Problems of the Last Three Years

15. In Memory of Marshall S. Armstrong: The First Chairman of the Financial Accounting Standards Board

16. CHASING DAYLIGHT by Eugene O’Kelly

17. TOWARDS THE “GREAT DESIDERATUM”: The Unification of the Accountancy Bodies in England, 1870–1880

18. THE ROARING NINETIES by Joseph E. Stiglitz

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