Research in Accounting Regulation最新文献_第8页

“A toast from the kids” “孩子们敬酒”

Research in Accounting Regulation Pub Date : 2015-11-01 DOI: 10.1016/j.racreg.2015.09.011

Jim Peterson

引用次数: 0

The SOX 404 internal control audit: Key regulatory events SOX 404内部控制审计:关键监管事件

Research in Accounting Regulation Pub Date : 2015-11-01 DOI: 10.1016/j.racreg.2015.09.006

Chan Li , K.K. Raman , Lili Sun , Da Wu

引用次数: 7

Research in Accounting Regulation Pub Date : 2015-11-01 DOI: 10.1016/j.racreg.2015.09.012

Robert H. Colson

引用次数: 1

The legacy of Robert Kuhn Mautz (1915–2002) 罗伯特·库恩·莫茨的遗产(1915-2002)

Research in Accounting Regulation Pub Date : 2015-11-01 DOI: 10.1016/j.racreg.2015.09.009

Jill R. Cadotte

引用次数: 2

Contingency liabilities: The effect of three alternative reporting styles 或有负债:三种不同报告风格的影响

Research in Accounting Regulation Pub Date : 2015-11-01 DOI: 10.1016/j.racreg.2015.09.003

Bruce Lagrange , Chantal Viger , Asokan Anandarajan

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引用次数: 3

Understanding the evolution of SFAS 141 and 142: An analysis of comment letters 了解SFAS 141和142的演变:对评论信的分析

Research in Accounting Regulation Pub Date : 2015-11-01 DOI: 10.1016/j.racreg.2015.09.001

Divya Anantharaman

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引用次数: 12

For better or worse: A study of auditors' practices under Auditing Standard No. 7 不管是好是坏:根据第7号审计准则对审计师的做法进行研究

Research in Accounting Regulation Pub Date : 2015-11-01 DOI: 10.1016/j.racreg.2015.09.008

Denise Dickins , Rebecca Fay , Brian Daugherty

引用次数: 3

Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2012 academic literature 会计法规的发展:2012年学术文献中证据和评论的综合和注释书目

Research in Accounting Regulation Pub Date : 2015-04-01 DOI: 10.1016/j.racreg.2015.03.003

Laurel Franzen , Michele Meckfessel , Stephen R. Moehrle , Jennifer A. Reynolds-Moehrle

{"title":"Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2012 academic literature","authors":"Laurel Franzen , Michele Meckfessel , Stephen R. Moehrle , Jennifer A. Reynolds-Moehrle","doi":"10.1016/j.racreg.2015.03.003","DOIUrl":"10.1016/j.racreg.2015.03.003","url":null,"abstract":"<div><p>In this article, we synthesize in annotated bibliography form, recent regulation-related findings and commentaries in the academic literature. This annotated bibliography is one in a series of bibliographies that summarize regulation-related academic research. We reviewed academic outlets such as <em>The Accounting Review</em>, <em>Journal of Accounting Research</em>, <em>Journal of Accounting and Economics</em>, <em>Contemporary Accounting Research</em>, <em>Accounting Horizons</em>, <em>The Journal of Accounting, Auditing & Finance</em>, <em>Journal of Accounting and Public Policy</em>, <em>Journal of Business, Finance & Accounting</em>, <em>Auditing: A Journal of Practice and Theory</em>, and <em>Research in Accounting Regulation</em>. We annotate results of regulation-related research studies and key points from regulation-related commentaries. The literature featured some strong regulation-related threads in 2012 including the foundations of financial reporting, the role of financial reporting in the financial crisis, accounting disclosure, financial reporting choices, international financial reporting standards, and Sarbanes–Oxley and its impact on accounting and auditing quality.</p></div>","PeriodicalId":101074,"journal":{"name":"Research in Accounting Regulation","volume":"27 1","pages":"Pages 21-38"},"PeriodicalIF":0.0,"publicationDate":"2015-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.racreg.2015.03.003","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76484968","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Does information about auditor switches affect investing decisions? 关于审计师转换的信息会影响投资决策吗?

Research in Accounting Regulation Pub Date : 2015-04-01 DOI: 10.1016/j.racreg.2015.03.004

Arnold Schneider

引用次数: 7

The JOBS Act disclosure exemptions: Some early evidence 《就业法案》披露豁免:一些早期证据

Research in Accounting Regulation Pub Date : 2015-04-01 DOI: 10.1016/j.racreg.2015.03.009

Aleksandra B. Zimmerman

{"title":"The JOBS Act disclosure exemptions: Some early evidence","authors":"Aleksandra B. Zimmerman","doi":"10.1016/j.racreg.2015.03.009","DOIUrl":"10.1016/j.racreg.2015.03.009","url":null,"abstract":"<div><p>This paper examines early evidence of IPO registrants' disclosure exemption choices in response to the optional disclosure relief provided by the recently enacted Jumpstart Our Business Startups Act (JOBS Act) of 2012. The JOBS Act provides firms going public classified as “emerging growth companies” (EGCs) with certain accounting and financial reporting and disclosure exemptions not available to other issuers. The study's results for EGC firms filing prospectuses through August, 2013, indicate that for the earliest companies affected by the JOBS Act, greater board independence and audit committee accounting expertise are associated with greater likelihood of <em>foregoing</em> financial reporting exemptions. Moreover, the study finds that scaled executive compensation disclosure exemptions had widespread acceptance while the private company accounting standards and reduced audited financial statements exemption provisions were initially less utilized. Finally, the study finds that even though the JOBS Act raised the threshold for disclosure relief up to $1 billion in revenues, those firms that were already classified as smaller reporting companies which already have less extensive disclosure demands under SRC Rule #33–8876, were those most likely to initially take these exemptions. The paper discusses the practical implications of the study's findings for accounting standard-setters, watchdogs, and policy makers.</p></div>","PeriodicalId":101074,"journal":{"name":"Research in Accounting Regulation","volume":"27 1","pages":"Pages 73-82"},"PeriodicalIF":0.0,"publicationDate":"2015-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.racreg.2015.03.009","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91216506","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 8