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Full Description
Part of a series which aims to present work across a broad spectrum of regulation issues, with papers covering a wide range of topics. The volumes review essays of recent books, offering insights into regulation and its processes. A glossary related to securities, law and accounting is included.
Contents
Main papers - an exploratory content analysis of terminology in public accounting firms responses to AICPA Peer reviews, Wanda A. Wallace and Karen S. Cravens; an empirical investigation of problem audits, Bhani Raghunathan et al; cost-benefit analysis and accounting regulation, Steven Maijoor; toward a global reporting model - culture and disclosure in selected capital markets, Robert J. Kirsch; consolidation policies and procedures discussion memorandum - an examination of the potential impact on reporting quality, Robert E. Hoskin and Andrew J. Rosman; commentary on consolidation policies and procedures discussion memorandum - an examination of the potential impact on reporting quality, Paul Pacter; the accounting thought of Newman T. Halvorson (1908-1992), Robert Bloom et al; agency cost explanations for the demand for differentiated monitoring activity, Michael T. Dugan and Cindy D. Edmonds. Perspectives: slaying the sacred cow - ridding ourselves of conservatism, Donald R. Nichols and Larry M. Parker; regulatory barriers to a financial innovation - single stock mutual funds and some related disclosure issues, Arthur J. Wilson and Stephen J. Young; the future of financial reporting, Edmund L. Jenkins; the noblesse oblige of accounting, Gerhard G. Mueller. Book reviews: the knowledge of strategy, by Nathan Grundstein, reviewed by Walter J.Kennamer; capital ideas - the improbable origins of modern Wall Street, by Peter L. Bernstein, reviewed by Stephen J. Young; cumulative index - research in accounting regulation, volumes 1-8 (1987-1994), prepared by Sulaiman Al-Tuwaijri.
