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Author | : Gary Previts |
Publisher | : Elsevier |
Total Pages | : 378 |
Release | : 2006-01-27 |
Genre | : Business & Economics |
ISBN | : 0080462812 |
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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, the Public Accounting Oversight Board, independent standard setting bodies such as the Federal Accounting Standards Advisory Board [US], the Financial Accounting Standards Board [US] and the International Accounting Standards Board. These entities and self-regulatory organizations such as U.S. State Societies of CPAs and the American Institute of Certified Public Accountants and equivalent and emerging national bodies that exist in most developed and developing countries, are among the emerging entities which attempt to coordinate the activities of professional accountants among sovereign nations. It is important for academics, students, practitioners, regulators and researchers to consider and study the role and relationship of such bodies with the practice and content of our discipline. Research in Accounting Regulation seeks high quality manuscripts which address accounting regulatory policy, broadly defined, including: 1. self regulatory activities 2. case law and litigation 3. legislation and government regulation 4. the economics of regulation of markets, and disclosure, including modeling 5. matters involving the structure of education, licensing, and accreditation The editors encourage submission of original empirical, behavioral or applied research manuscripts which consider strategic and policy implications for regulation, regulatory models and markets. It is intended for individual researchers, practitioners, regulators and students of accountancy who desire to increase their understanding of the regulation of accountancy.
Author | : |
Publisher | : |
Total Pages | : 321 |
Release | : 2007 |
Genre | : Accountants |
ISBN | : |
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Author | : Gary Previts |
Publisher | : Elsevier |
Total Pages | : 333 |
Release | : 2008-04-09 |
Genre | : Business & Economics |
ISBN | : 0080569692 |
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Research in Accounting Regulation
Author | : Gary John Previts |
Publisher | : |
Total Pages | : |
Release | : 1992 |
Genre | : Accounting |
ISBN | : |
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Author | : Gary John Previts |
Publisher | : JAI Press |
Total Pages | : 248 |
Release | : 1993 |
Genre | : Law |
ISBN | : 9781559386920 |
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Author | : Gary John Previts |
Publisher | : |
Total Pages | : 300 |
Release | : 2003 |
Genre | : Accountants |
ISBN | : |
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Author | : Gary John Previts |
Publisher | : |
Total Pages | : 294 |
Release | : 2002 |
Genre | : Accountants |
ISBN | : |
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Author | : Cary John Previts |
Publisher | : Elsevier |
Total Pages | : 310 |
Release | : 1995-11-03 |
Genre | : Science |
ISBN | : 9781559388832 |
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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.
Author | : Sebastian Botzem |
Publisher | : Edward Elgar Publishing |
Total Pages | : 233 |
Release | : 2012-01-01 |
Genre | : Law |
ISBN | : 1781001065 |
Download The Politics of Accounting Regulation Book in PDF, ePub and Kindle
'How and why do transnational regulatory bodies emerge? How do they acquire the authority and confidence to be actors in their own right? These questions preoccupy scholars in many disciplines and Sebastian Botzem's The Politics of Accounting Regulation makes an important contribution to the debates. Focusing on the case of the International Accounting Standards Board over a critical period of its development including the financial crisis Botzem addresses its evolution as an organization which produces accounting standards and whose efforts to be outside politics are inevitably and irredeemably political in nature. This book is essential reading for sociologists, political scientists, accountants and anyone else interested in the organization of global governance.' Michael Power, London School of Economics, UK The financial crisis underlines the relevance of accounting standards as much more than instrumental rules for corporate reporting. This important book outlines the accounting standards that embody societal and professional values and contribute to the distribution of financial benefits that put international harmonization of standards into the limelight. Sebastian Botzem reveals that international standards have emerged after decades of contest and political bargaining which resulted in closely aligned standards, voluntary consultation procedures and a network structure comprising actors mainly stemming from global auditing firms, regulators and international organizations.
Author | : Gary John Previts |
Publisher | : Elsevier |
Total Pages | : 0 |
Release | : 1998 |
Genre | : Accountants |
ISBN | : 9780762304653 |
Download Research in Accounting Regulation Book in PDF, ePub and Kindle
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.