Research in Accounting Regulation

1

THE MARKET PERCEPTION OF CORPORATE CLAIMS

Qiang Cheng, Peter Frischmann, Terry Warfield

Journal:

Year:

2003

Language:

english

File:

PDF, 138 KB

english, 2003

2

AN ANALYSIS OF THE ACCOUNTING PROFESSION’S OLIGARCHY: THE AUDITING STANDARDS BOARD

John E McEnroe, Marshall K Pitman

Journal:

Research in Accounting Regulation

Year:

2003

Language:

english

File:

PDF, 85 KB

english, 2003

3

THE ORIGINS OF THE SEC’S POSITION ON AUDITOR INDEPENDENCE AND MANAGEMENT RESPONSIBILITY FOR FINANCIAL REPORTS

Nathan Felker

Journal:

Research in Accounting Regulation

Year:

2003

Language:

english

File:

PDF, 66 KB

english, 2003

4

AUDITOR LIABILITY: A REVIEW OF RECENT CASES INVOLVING GENERALLY ACCEPTED ACCOUNTING PRINCIPLES AND GENERALLY ACCEPTED AUDITING STANDARDS

Scot P Gormley, Thomas M Porcano, Wayne Staton

Journal:

Research in Accounting Regulation

Year:

2003

Language:

english

File:

PDF, 121 KB

english, 2003

5

PROFESSIONAL REGULATION AND LABOR MARKET OUTCOMES FOR ACCOUNTANTS: EVIDENCE FROM THE CURRENT POPULATION SURVEY, 1984–2000

James Schaefer, Michael Zimmer

Journal:

Research in Accounting Regulation

Year:

2003

Language:

english

File:

PDF, 85 KB

english, 2003

6

THE ECONOMIC THEORY OF REGULATION AND SUNSET REVIEWS OF PUBLIC ACCOUNTANCY LAWS: THE ROLE OF POLITICAL IDEOLOGY

Gary Colbert, Dennis Murray

Journal:

Research in Accounting Regulation

Year:

2003

Language:

english

File:

PDF, 65 KB

english, 2003

7

THE IMPACT OF STATEMENT OF FINANCIAL ACCOUNTING STANDARD NUMBER 123 ON EQUITY PRICES OF COMPUTER SOFTWARE COMPANIES

Mark Myring, Rebecca Toppe Shortridge, Robert Bloom

Journal:

Research in Accounting Regulation

Year:

2003

Language:

english

File:

PDF, 142 KB

english, 2003

8

GAAP: A REGULATORY TOOL TO MANAGE HEALTHCARE

Mark Holtzman, Olga Averin

Journal:

Research in Accounting Regulation

Year:

2003

Language:

english

File:

PDF, 53 KB

english, 2003

9

IMPROVING AUDITOR INDEPENDENCE – THE PRINCIPLES VS. STANDARDS DEBATE: SOME EVIDENCE ABOUT THE EFFECTS OF TYPE AND PROVIDER OF NON-AUDIT SERVICES ON PROFESSIONAL INVESTORS’ JUDGMENTS

Elaine G Mauldin

Journal:

Research in Accounting Regulation

Year:

2003

Language:

english

File:

PDF, 57 KB

english, 2003

10

THE ASSOCIATION BETWEEN AUDITOR INDUSTRY SPECIALIZATION AND EARNINGS MANAGEMENT

Uma Velury

Journal:

Research in Accounting Regulation

Year:

2003

Language:

english

File:

PDF, 75 KB

english, 2003

11

CONCURRING PARTNER REVIEW: DOES INVOLVEMENT IN AUDIT PLANNING AFFECT OBJECTIVITY?

Arnold Schneider, Bryan K Church, Robert J Ramsay

Journal:

Research in Accounting Regulation

Year:

2003

Language:

english

File:

PDF, 59 KB

english, 2003

12

LOCAL GOVERNMENT AUDIT PROCUREMENT REQUIREMENTS, AUDIT EFFORT, AND AUDIT FEES

Laurence E. Johnson, Robert J. Freeman, Stephen P. Davies

Journal:

Research in Accounting Regulation

Year:

2003

Language:

english

File:

PDF, 65 KB

english, 2003

13

AN EXPERIMENTAL EXAMINATION OF THE PEER REVIEW PROCESS

Jeff L. Payne

Journal:

Research in Accounting Regulation

Year:

2003

Language:

english

File:

PDF, 112 KB

english, 2003

14

DEREGULATION OF THE PRIVATE CORPORATION AUDIT IN CANADA: JUSTIFICATION, LOBBYING, AND OUTCOMES

Morina Rennie, David Senkow, Richard Rennie, Jonathan Wong

Journal:

Research in Accounting Regulation

Year:

2003

Language:

english

File:

PDF, 76 KB

english, 2003

15

SFAS 95 CASH FLOW INFORMATION AND SECURITIES VALUATION

Sulaiman A. Alaraini, Joanne P. Healy, Ray G. Stephens

Journal:

Research in Accounting Regulation

Year:

2003

Language:

english

File:

PDF, 81 KB

english, 2003

16

A LONG FALL FROM GRACE

David Mosso

Journal:

Research in Accounting Regulation

Year:

2003

Language:

english

File:

PDF, 91 KB

english, 2003

17

REMARKS OF DONALD J. KIRK: INDEPENDENCE, AUDIT EFFECTIVENESS AND FRAUDULENT FINANCIAL REPORTING: RECIPIENT – THE BRADEN AWARD 2001–2002 WEATHERHEAD SCHOOL OF MANAGEMENT CASE WESTERN RESERVE UNIVERSITY

Donald J Kirk

Journal:

Research in Accounting Regulation

Year:

2003

Language:

english

File:

PDF, 39 KB

english, 2003

18

THE “INFORMATION RIGHT” AND THE CPA PROFESSION

Gary J Previts

Journal:

Research in Accounting Regulation

Year:

2003

Language:

english

File:

PDF, 14 KB

english, 2003

19

PRO FORMA BEFORE AND AFTER THE SEC’S WARNING: A QUANTIFICATION OF REPORTING VARIANCES FROM GAAP

Julia Grant

Journal:

Research in Accounting Regulation

Year:

2003

Language:

english

File:

PDF, 17 KB

english, 2003

20

THE VALUEREPORTING™ REVOLUTION: MOVING BEYOND THE EARNINGS GAME

Kevin Carduff

Journal:

Research in Accounting Regulation

Year:

2003

Language:

english

File:

PDF, 18 KB

english, 2003

21

CREATING SHAREHOLDER VALUE

Garen Markarian

Journal:

Research in Accounting Regulation

Year:

2003

Language:

english

File:

PDF, 13 KB

english, 2003

22

EXPECTATIONS INVESTING

Evelyn A McDowell

Journal:

Research in Accounting Regulation

Year:

2003

Language:

english

File:

PDF, 14 KB

english, 2003

23

UNDERSTANDING AUDITOR-CLIENT RELATIONSHIPS: A MULTI-FACETED ANALYSIS

Reed A Roig

Journal:

Research in Accounting Regulation

Year:

2003

Language:

english

File:

PDF, 17 KB

english, 2003

24

EDITORIAL BOARD

Journal:

Research in Accounting Regulation

Year:

2003

Language:

english

File:

PDF, 8 KB

english, 2003

26

LIST OF CONTRIBUTORS

Journal:

Research in Accounting Regulation

Year:

2003

Language:

english

File:

PDF, 10 KB

english, 2003

27

INVITED REFEREES

Journal:

Research in Accounting Regulation

Year:

2003

Language:

english

File:

PDF, 6 KB

english, 2003

Volume 16; Issue none

THE MARKET PERCEPTION OF CORPORATE CLAIMS

AN ANALYSIS OF THE ACCOUNTING PROFESSION’S OLIGARCHY: THE AUDITING STANDARDS BOARD

THE ORIGINS OF THE SEC’S POSITION ON AUDITOR INDEPENDENCE AND MANAGEMENT RESPONSIBILITY FOR FINANCIAL REPORTS

AUDITOR LIABILITY: A REVIEW OF RECENT CASES INVOLVING GENERALLY ACCEPTED ACCOUNTING PRINCIPLES AND GENERALLY ACCEPTED AUDITING STANDARDS

PROFESSIONAL REGULATION AND LABOR MARKET OUTCOMES FOR ACCOUNTANTS: EVIDENCE FROM THE CURRENT POPULATION SURVEY, 1984–2000

THE ECONOMIC THEORY OF REGULATION AND SUNSET REVIEWS OF PUBLIC ACCOUNTANCY LAWS: THE ROLE OF POLITICAL IDEOLOGY

THE IMPACT OF STATEMENT OF FINANCIAL ACCOUNTING STANDARD NUMBER 123 ON EQUITY PRICES OF COMPUTER SOFTWARE COMPANIES

GAAP: A REGULATORY TOOL TO MANAGE HEALTHCARE

IMPROVING AUDITOR INDEPENDENCE – THE PRINCIPLES VS. STANDARDS DEBATE: SOME EVIDENCE ABOUT THE EFFECTS OF TYPE AND PROVIDER OF NON-AUDIT SERVICES ON PROFESSIONAL INVESTORS’ JUDGMENTS

THE ASSOCIATION BETWEEN AUDITOR INDUSTRY SPECIALIZATION AND EARNINGS MANAGEMENT

CONCURRING PARTNER REVIEW: DOES INVOLVEMENT IN AUDIT PLANNING AFFECT OBJECTIVITY?

LOCAL GOVERNMENT AUDIT PROCUREMENT REQUIREMENTS, AUDIT EFFORT, AND AUDIT FEES

AN EXPERIMENTAL EXAMINATION OF THE PEER REVIEW PROCESS

DEREGULATION OF THE PRIVATE CORPORATION AUDIT IN CANADA: JUSTIFICATION, LOBBYING, AND OUTCOMES

SFAS 95 CASH FLOW INFORMATION AND SECURITIES VALUATION

A LONG FALL FROM GRACE

REMARKS OF DONALD J. KIRK: INDEPENDENCE, AUDIT EFFECTIVENESS AND FRAUDULENT FINANCIAL REPORTING: RECIPIENT – THE BRADEN AWARD 2001–2002 WEATHERHEAD SCHOOL OF MANAGEMENT CASE WESTERN RESERVE UNIVERSITY

THE “INFORMATION RIGHT” AND THE CPA PROFESSION

PRO FORMA BEFORE AND AFTER THE SEC’S WARNING: A QUANTIFICATION OF REPORTING VARIANCES FROM GAAP

THE VALUEREPORTING™ REVOLUTION: MOVING BEYOND THE EARNINGS GAME

CREATING SHAREHOLDER VALUE

EXPECTATIONS INVESTING

UNDERSTANDING AUDITOR-CLIENT RELATIONSHIPS: A MULTI-FACETED ANALYSIS

Table of Contents

EDITORIAL BOARD

LIST OF CONTRIBUTORS

INVITED REFEREES