Business Commons^™

Regulation, Competition And Independence In A Certification Society: Financial Reports Vs. Baseball Cards, Shyam Sunder

Shyam Sunder

No abstract provided.

Regulation, Competition And Independence In A Certification Society: Certification Of Financial Reports Vs. Baseball Cards, Shyam Sunder

Shyam Sunder

No abstract provided.

Regulation And Markets In A Certification Society, Shyam Sunder

Shyam Sunder

No abstract provided.

Regulation, Competition And Independence In A Certification Society: Financial Reports Vs. Baseball Cards, Shyam Sunder

Shyam Sunder

No abstract provided.

Regulation, Competition And Independence In A Certification Society: Financial Reports Vs. Baseball Cards., Shyam Sunder

Shyam Sunder

No abstract provided.

Regulation And Markets In A Certification Society, Shyam Sunder

Shyam Sunder

No abstract provided.

Regulation And Markets In A Certification Society, Shyam Sunder

Shyam Sunder

No abstract provided.

Regulation And Markets In A Certification Society: Financial Reports Vs. Baseball Cards, Shyam Sunder

Shyam Sunder

No abstract provided.

Regulation And Markets In A Certification Society: Financial Reports Vs. Baseball Cards, Shyam Sunder

Shyam Sunder

No abstract provided.

Regulation: Standardising Accounting Practice, M. Gaffikin

Faculty of Business - Accounting & Finance Working Papers

This is the practical extension of a previous paper (Gaffikin, 2005) in which the actual attempts to regulate accounting are described and discussed. A most important element of this is the attempts to establish a conceptual framework by the professional bodies. In Australia much of the thrust for regulation has been captured by the law – CLERP. To date there has been an attempt to integrate professional and legal regulation of the discipline with considerable cooperation between those involved.

The Effect Of Regulation On Statement Disclosures In The 1915 Moody's Manuals, Jeffrey Archambault, Marie E. Archambault

Accounting Faculty Research

United States firms in the early 20th century were subject to public and private regulation. Forms of regulation included rate regulation and stock exchange listing requirements. These regulations created incentives to report income statement information. This study utilizes the 1915 Moody’s Analyses of Investments to test whether regulated firms in the United States reported more income statement information than unregulated firms. Rate regulation influenced utilities to report income statements more frequently than industrial companies.

Stock market listing requirements also influenced the reporting of income statements. Therefore, the results indicate that both public and private regulations influenced financial reporting in the …

The Harmonization Of Chinese Accounting Standards With International Accounting Standards: An Empirical Evaluation, Songlan Peng

Theses and Dissertations

Using China as the case of a developing country, this study empirically evaluates whether the efforts made by China since the early 1990s to harmonize their domestic standards with IAS have been successful. Four research questions are addressed and eight hypotheses are developed to investigate the current level of harmonization and whether the extent of harmonization improves with the issuance of the most recent Chinese GAAP. Chinese 1992 GAAP, 1998 GAAP, and 2001 GAAP are reviewed and compared with IAS to evaluate de jure harmonization of Chinese GAAP with IAS (that is, harmonization in standards). Firms that issue both A …

Enron And The Dark Side Of Shareholder Value, William W. Bratton

All Faculty Scholarship

No abstract provided.

Determinants Of Loan Losses In National Banks: Size, Regulation, And The Aicpa Model, Randy Marl Reed

Doctoral Dissertations

Because of recent failures, the AICPA Banking Committee has developed a normative model citing specific variables for auditors to use in bank audits. This research has examined that AICPA model.

In addition, the Auditing Principles Board has identified several areas of concern for auditing internal control structures. Research into size and regulation from other sources has indicated that both are significant modifiers of financial models. Regulations now require banks and holding companies of more than $500 million in assets to submit to an annual independent audit.

The primary purpose of this research was to determine whether the AICPA normative model …