Research in Accounting Regulation

Author: Gary Previts
Publisher: Elsevier
ISBN: 9780080546247
Format: PDF, ePub
Download Now
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.

Handbook of Research on Promotional Strategies and Consumer Influence in the Service Sector

Author: Panwar, Upendra Singh
Publisher: IGI Global
ISBN: 1522501444
Format: PDF, ePub
Download Now
Economic growth is directly impacted by a multitude of different industries; in recent years, the service industry has emerged as a significant contributor to the global economy. As such, the effective management of this sector has become a widely studied topic. The Handbook of Research on Promotional Strategies and Consumer Influence in the Service Sector is an authoritative reference source for the latest research on emerging methods for innovative service design and delivery, examining how growing customer expectations and global competition has influenced this industry. Featuring quality factors, marketing tools, and the effects of consumer behavior, this publication is ideally suited for researchers, professionals, and academicians actively involved in the service industry.

The Routledge Companion to Accounting Reporting and Regulation

Author: Carien van Mourik
Publisher: Routledge
ISBN: 113624350X
Format: PDF
Download Now
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
Download Now
"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.

Globalization and Contextual Factors in Accounting

Author: Eva Heidhues
Publisher: Emerald Group Publishing
ISBN: 1780522444
Format: PDF, Docs
Download Now
"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, Kindle
Download Now
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."

Bank Regulation

Author: Anna-Karin Stockenstrand
Publisher: Taylor & Francis
ISBN: 1317190688
Format: PDF, ePub
Download Now
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.

The Nature of Accounting Regulation

Author: Ian Dennis
Publisher: Routledge
ISBN: 1134451458
Format: PDF, Kindle
Download Now
Accounting standards are an essential element in the regulation of current financial reporting. Standard setters promulgate such standards, and companies and professional accountants follow them in preparing financial reports. Although much has been written about the history of standard setting, the conceptual underpinnings of accounting standards, the process of setting them, and whether such standards should be ‘rules-based’ or ‘principles-based,’ there has been little written about the kind of thing they are. This book examines the nature of accounting standards and the very idea of a rule, of implementation guidance, and of the objectives that are included in them. It enables the reader to grasp the reasons for promulgating standards, the role of the conceptual framework in setting standards in an institutional context, and the kind of rules that are useful in regulating financial reporting. The insights provided by this examination are used to throw light on the distinction between ‘principles-based’ and ‘rules-based’ standards and on the nature of ‘good’ accounting standards.'