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Research in Accounting Regulation
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...
Corporate Reporting
Volume 26 of Studies in the Development of Accounting Thought was written by the late Professor Kevin Christopher Carduff, who taught at several institutions including Case Western Reserve University and the College of Charleston.
William A. Paton
This groundbreaking study explores major influences on Paton’s thoughts on accounting and shows how Paton was an active participant in the professional accounting organizations of his day.
Accountics, Part I
Originally published in this format and including this Foreword in 1992, this volume contains Accountics: The Office Magazine from April 1987 to March 1898. Accountics contains technical papers reflecting issues of the times, photo portraits and biographical sketches of leaders, rosters of organizations, news items, announcements, correspondence and professional advertisements.
Research in Accounting Regulation
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 Company Accounting Oversight Board, independent standard setting bodies such as the Federal Accounting Standards Advisory Board (US), the Financial Accounting Standards Board (US), the International Accounting Standards Board and self-regulatory organizations such as State Societies of CPA and the American Institute of Certified Public Accountants. There are equivalent and emerging ...
The Scope of CPA Services
This original study clarifies current issues directly related to auditor independence and investigates the wide scope of available consulting services. Examines the actions taken by various groups and high-ranking corporate officers to preserve modern-day auditor independence. Traces the origins of the concept of auditor independence to mid-19th Century Britain and explores how the meaning of auditor indepedence has evolved since that time. Includes comprehensive lists of service fees by class as a percent of talent revenues for major CPA firms.
Global History of Accounting, Financial Reporting and Public Policy
The Global Accounting History four volume set aims to establish a benchmark reference source that covers the evolution of accounting, financial reporting and related institutions for all major economies in the world in a comparable way.
The Routledge Companion to Financial Accounting Theory
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.
Gerhard G. Mueller: Father of International Accounting Education
Gerhard G Mueller is best known for his work in the area of international accounting, but his contributions have spanned many areas of accountancy teaching, research, and professional service. His books and leadership roles have made him the premiere international accountant of the 20th century.
Memorial Articles for 20th Century American Accounting Leaders
This collection of memorial articles and selected obituaries highlights the careers and contributions to accounting practice, the accounting profession, and the accounting literature of leading American figures in the 20th century. The memorial articles do much more than recite their subject’s career. More importantly, they discuss and assess their subject’s role in influencing the course of accounting practice and the profession as well as the evolution of their influential writings, revealing the names of the accounting leaders and leading thinkers of the past century. Memorial Articles for 20th Century American Accounting Leaders is useful in providing students and young researchers with a rich source of intelligence on the leaders who have established norms of practice, advanced the profession, and set the terms of debate in the literature – leaders who are cited and even quoted but who are known mostly as names without a full-bodied treatment of their backgrounds and broader roles in shaping the accounting literature.
