Research in Accounting Regulation

Author: Gary Previts
Publisher: Elsevier
ISBN: 9780080546247
Format: PDF
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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, independent standard setting bodies such as the Federal Accounting Standards Advisory Board [US], the Financial Accounting Standards Board [US], and self-regulatory organizations such as State Societies of CPAs and the American Institute of Certified Public Accountants. There are equivalent and emerging national bodies that exist in most developed and developing countries, and further there are emerging global coordinating entities as well, which attempt to coordinate the activities among nations. 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. Research in Accounting Regulation is a refereed annual serial that seeks to publish high quality manuscripts, which address regulatory issues and policy affecting the practice of accountancy, broadly defined. 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. 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 Routledge Companion to Accounting Reporting and Regulation

Author: Carien van Mourik
Publisher: Routledge
ISBN: 113624350X
Format: PDF, ePub
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Financial accounting, reporting and regulation is a vast subject area of huge global importance, with interest rising significantly in the light of the ongoing global financial crisis. The authors begin with a broad overview of the subject of accounting, setting the stage for a discussion on the theoretical and practical issues and debates regarding financial reporting, which are expanded on in the second part of the book. This includes how to define the reporting entity, recognition and measurement of the elements of financial statements, fair values in financial reporting and the costs and benefits of disclosure. The third part assesses the interest, need and theories behind the accounting, reporting and regulation industry, while parts four and five look at the institutional, social and economic aspects; with issues such as accounting for environmental management and, accounting regulation and financial reporting in Islamic countries, both issues of ever increasing importance. This authoritative Companion presents a broad overview of the state of these disciplines today, and will provide a comprehensive reference source for students and academics involved in accounting, regulation and reporting.

Accounting Theory

Author: Michael Gaffikin
Publisher:
ISBN: 9781741030709
Format: PDF, Kindle
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"This new Australian text addresses a broad range of accounting theory and research while linking this to current accounting practice and the impact this has on businesses. The text goes beyond an analysis of theory, thought and ideas to include a more holistic view of other influences to the accounting profession including historical and cultural impacts and the regulation of the discipline. These influences are then related back to real, everyday problems faced by accountants."--Publisher's website.

Bank Regulation

Author: Anna-Karin Stockenstrand
Publisher: Taylor & Francis
ISBN: 1317190688
Format: PDF, Mobi
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Bank Regulation: Effects on Strategy, Financial Accounting and Management Control discusses and problematizes how regulation is affecting bank strategies as well as their financial accounting and management control systems. Following a period of bank de-regulation, the new millennium brought a drastic change, with many new regulations. Some of these are the result of the financial crisis of 2008-2009. Other regulations, such as the introduction in 2005 of International Financial Reporting Standards (IFRS) for quoted companies in the EU, can be related to the introduction of a new global accounting regime. It is evident from annual reports of banks that the number of new regulations in recent years is high and that they cover many different functional areas. The objectives of these regulations are also ambitious; to improve governance and control, contributing to a high level of financial stability for banks. These objectives are obviously of great concern for an industry that directly and indirectly affects the financial situation not only of individuals and organizations but also nation states. Considering the importance of banks in society, it is of little surprise that the attention of both scholars and practitioners has been directed towards how banks comply with new regulations and if the intended objectives of the regulations are met. This book will be of great value to all those interested in financial stability matters (practitioners, policy-makers, students, academics), as well as to accounting and finance scholars.

UK Accounting Standards

Author: Robert J. Kirk
Publisher: Elsevier
ISBN: 0750664746
Format: PDF, Kindle
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The pace of development in financial reporting has accelerated sharply during the last few years and shows no sign of abating as the UK prepares to comply with International Accounting Standards. This text seeks to give accounting professionals an understanding of UK accounting standards and demonstrate how standards are used in practice. This text is the perfect companion for those who need to keep abreast of changes to accounting standards or those who need to see how the standards are applied in practice. Accounting Standards includes: * Summaries outlining the principles behind UK accounting standards * Examples and extracts from well-known recent company accounts * Companion website is updated as new standards are introduced * Keep up to date with changes to UK accounting standards * Includes practical examples to illustrate how accounting standards work in practice * Companion website updated to keep readers up to date on the latest changes

Globalization and Contextual Factors in Accounting

Author: Eva Heidhues
Publisher: Emerald Group Publishing
ISBN: 1780522444
Format: PDF
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"This research monograph critically examines convergence of financial reporting in Germany by taking into account the influence of polical, social, and economic factors on accounting. This study makes an original and significant contribution by examining issues and biases in the convergence process that may challenge the assumption of superiority, global comaparabuility and universal applicability of International Financial Reporting Standards. Specifically this monograph critically evaluates convergence by taking into account German accounting development and examines issues concerning the application of professional judgment, whish has increasingly been recognized with an emphasis on multiple perspectives, this study shows that accounting research will be enhanced by a critical examination of contextual environments of countries rather than a focus on measurement, quantification, simplification and categorization."--P[4] of cover.

Research Standard Setting and Global Financial Reporting

Author: Mary E. Barth
Publisher: Now Publishers Inc
ISBN: 1601980086
Format: PDF
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Research, Standard Setting, and Global Financial Reporting aids researchers in conducting research relevant to global financial reporting issues, particularly those of interest to financial reporting standard setters. Research, Standard Setting, and Global Financial Reporting: .describes the relation between research and standard-setting issues .explains how a variety of research designs can be used to address questions motivated by standard-setting issues, including valuation research and event studies. .offers examples of research addressing a specific global standard-setting issue - use of fair value in measuring accounting amounts .offers further opportunities for future research on specific standard-setting topics by providing motivating questions relating to the major topics on the agendas of the FASB and IASB. .explains how the IASB aims to achieve its mission of developing a single set of high quality accounting standards that are accepted worldwide. .summarizes extant evidence on the relative quality of accounting amounts across global standard-setting regimes and whether global financial reporting is achievable or even desirable. Research, Standard Setting, and Global Financial Reporting examines opportunities for future research on issues related to globalization of financial reporting by identifying motivating questions that are potentially avenues for future research."

Chasing Daylight How My Forthcoming Death Transformed My Life

Author: Gene O'Kelly
Publisher: McGraw Hill Professional
ISBN: 0071759530
Format: PDF, ePub, Docs
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THE NEW YORK TIMES BESTSELLER Chasing Daylight is the honest, touching, and ultimately inspirational memoir of former KPMG CEO Eugene O'Kelley, completed in the three-and-a-half months between his diagnosis with brain cancer and his death in September 2005. Its haunting yet extraordinarily hopeful voice reminds us to embrace the fragile, fleeting moments of our lives-the brief time we have with our family, our friends, and even ourselves. This paperback edition features a new foreword by his wife, Corinne O'Kelley and a readers' group guide and questions. “Voicing universal truths . . . shared . . . simply and clearly.”-Janet Malin, New York Times “Words to live by.”-Kerry Hannon, USA Today “One of the most unexpected and touching books you're likely to read this year.”-Edward Nawotka, Bloomberg News “An honest, thought-provoking memoir . . . O'Kelly has many lessons to teach us on how to live.”-Steve Powers, Houston Chronicle “[A] well-written and moving book.”-TheEconomist.com

The Routledge Companion to Financial Accounting Theory

Author: Stewart Jones
Publisher: Routledge
ISBN: 1135107254
Format: PDF, ePub, Docs
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Financial accounting theory has numerous practical applications and policy implications, for instance, international accounting standard setters are increasingly relying on theoretical accounting concepts in the creation of new standards; and corporate regulators are increasingly turning to various conceptual frameworks of accounting to guide regulation and the interpretation of accounting practices. The global financial crisis has also led to a new found appreciation of the social, economic and political importance of accounting concepts generally and corporate financial reporting in particular. For instance, the fundamentals of capital market theory (i.e. market efficiency) and measurement theory (i.e. fair value) have received widespread public and regulatory attention. This comprehensive, authoritative volume provides a prestige reference work which offers students, academics, regulators and practitioners a valuable resource containing the current scholarship and practice in the established field of financial accounting theory.

Contemporary Issues in Accounting Regulation

Author: Stuart McLeay
Publisher: Springer Science & Business Media
ISBN: 1461545897
Format: PDF, Docs
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Contemporary Issues in Accounting Regulation looks at accounting regulation in a different way. The opening chapters explore the tension between the power of the state and the forces of the market, and other aspects of the political dimension to accounting regulation. The book also examines the process of setting accounting standards, highlighting the crucial role of standard setters in assessing the level of public support for an issue in the face of opposing positions taken by powerful interest groups. In addition, the book provides an introduction to the theoretical framework of accounting regulation, looking at choices between controversial accounting methods and at markets that are characterized by asymmetry of information and beliefs. The final chapters of the book are concerned with creative accounting, deregulation of financial reporting by smaller companies, and the link between price regulation and accounting policy choices.