Research in accounting regulation. Research in Accounting Regulation, Volume 14 2019-01-13

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Research in accounting regulation. (eJournal / eMagazine, 1987) [seikyusho.jp]

research in accounting regulation

We would like to express our sincere thanks to the authors, referees, editors and editorial board members who have contributed to the journal over the past thirty years. However, state societies appear to place relatively more weight on the local needs of members, while the national organization emphasizes its own representative capacity for and the public perception of the accountancy profession. The serial aims to encourage the submission of original empirical, behavioral or applied research manuscripts that consider strategic and policy implications for regulation, regulatory models and markets. The results of the analysis are then presented and discussed, and a concluding section completes the paper. The major limitation of the research is the small number of companies studied, thus precluding the ability to make generalizations. Analogies drawn between marketing and financial reporting research-possible implications for reporting comprehensive income P. Dull and Ludwig Christian Schaupp pp.

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EconPapers: Research in Accounting Regulation

research in accounting regulation

Raman, Lili Sun and Da Wu pp. December was also highlighted by a U. Accounting: continuity and transition S. This evidence extends prior research on the relationship between managerial turnover and accounting discretion by focusing on turnovers that are unlikely to be contaminated by performance effects. In the most far reaching of these, on December 22, the Private Securities Litigation Reform Act of 1995 Act became law. Topics of interest include research based upon: self-regulatory activities, case law and litigation, government and quasi-governmental regulation, and the economics of regulation, including modeling.

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ScienceDirect

research in accounting regulation

Differences in political and financial risks create different social environments for the demand of information by global stock exchanges. Bogei - Reviewed by Haoling Tan. Despite ongoing efforts by professional accounting organizations and academic researchers, there is a surprising gap in research that deals with the changes that will impact accountants and professional accounting organizations. Business and Politics, 17 2 , pp. The Volatility of Pension Cost: Some Exploratory Research Stanley C. There are equivalent and emerging local international bodies that exist in most developed countries.

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Research in Accounting Regulation

research in accounting regulation

The results also suggest that attitudes and sanctions had significant relationships with professional accountants' decisions in some of the cases. Universities will need to develop or incorporate new units, such as cloud computing, big data, digital technology, integrated reporting, carbon emission accounting, and so on for accounting students. Elayan, Jingyu Li, Emad Mohammad, Parunchana Pacharn and Zhefeng Frank Liu pp. Content analysis is used to identify consistencies or inconsistencies between the mission statements of these organizations. It is important for academics, students, practitioners, regulators and researchers to consider, study and understand the role and relationship of such bodies with the practice and content of our discipline. Easily read eBooks on smart phones, computers, or any eBook readers, including Kindle.

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Research in Accounting Regulation

research in accounting regulation

The important implication is that all professional accountants will be expected to look beyond the numbers, which will, in turn, enhance collaborations among members of multiple professions, including accountants, doctors, lawyers, environmental scientist, sociologists, and so on. No significant efforts for subjective norms were found. The call for these reports is motivated by an apparent desire to reduce the incidence of fraud perpetrated by the highest levels of management; i. Earnings measurement, determination, management, and usefulness: an empirical approach A. Lawson, Leah Muriel and Paula R.

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Research in Accounting Regulation: Volume 17 : Gary J. Previts : 9780762311316

research in accounting regulation

Earnings management, the pharmaceutical industry and health care reform: a test of the political cost hypothesis J. The impact of external auditor attestation reports on internal control structure effectiveness on the incidence of management fraud is an open question. Corporate social awareness and financial outcomes A. Within the profession of accountancy, efforts have been made to develop shared understandings of needs and goals. Auditor Reports on Client Internal Control Structures and Management Fraud: A Theoretical Investigation Frank Nekrasz, Jr. Mexico for the global investor: emerging market theory and practice T. Scholars seeking previous published papers may wish to consult the Research in Accounting Regulation website at the Weatherhead School of Management which will continue to host a searchable index of abstracts for volumes 1 through 30 at Full text copies of previous volumes 16 to 30 are available through ScienceDirect.

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EconPapers: Research in Accounting Regulation

research in accounting regulation

The chart shows the ratio of a journal's documents signed by researchers from more than one country; that is including more than one country address. Literature Search assistance for prior volumes 1 through 30. Consequently, such mandatory reports may not be a viable solution to the vexing problem of management fraud. Topics of interest include research based upon: self-regulatory activities, case law and litigation, government and quasi-governmental regulation, and the economics of regulation, including modeling. It is important for academics, students, practitioners, regulators and researchers to consider, study and understand the role and relationship of such bodies with the practice and content of our discipline.

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Research in Accounting Regulation

research in accounting regulation

Research in Accounting Regulation will be discontinued from January 2019 and is closed to new submissions. Capital Market Forum Volume 10, 1996, pgs. Accounting researchers are organizing some national and international conferences, such as and , to disseminate their findings to the wider community. Legislation and Case Law 1995: Review and Analysis Mark A. It is important for academics, students, practitioners, regulators and researchers to consider, study and understand the role and relationship of such bodies with the practice and content of our discipline. A growing number of accounting academics are investigating more narrative corporate reporting. The regulatory concern for different social and environmental issues, along with the associated measurement and reporting complexities of these issues, has allowed accounting professionals to open their minds to the possibility that accounting has the capacity to change.

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ScienceDirect

research in accounting regulation

Thanks in advance for your time. Second, continued globalization will create more opportunities and challenges for members of the accounting profession. Moehrle and Reynolds-Moehrle, Jennifer A. The contractual relationship between Islamic banks and holders of these accounts is governed by the mudaraba commenda contract. You may not reproduce, store, transmit in any form or by any means, with the exception of non-commercial use i. Invited Referees for Volume 14.

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