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Shyam Sunder

2007

Articles 1 - 18 of 18

Full-Text Articles in Business

Monopoly Or Competition: Standard Setting In The Private And Public Sector, Shyam Sunder, Karim Jamal Dec 2007

Monopoly Or Competition: Standard Setting In The Private And Public Sector, Shyam Sunder, Karim Jamal

Shyam Sunder

Financial accounting standards in the U.S. are developed by private standard setting organizations (SSOs) that operate under the oversight of a government agency. The primary accounting SSO (FASB) has been criticized for writing too many standards (standards overload), the complexity of its standards, the processes by which its standards are set, and the absence of a competitive mechanism to help set standards. The present study seeks to assess the validity of these concerns by looking at standard setting processes in the broader economy. The study consists of three parts. In Section 1, we present some historical data on standard setting …

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Monopoly And Competition: Standard Setting In The Public And Private Sector, Shyam Sunder Nov 2007

Monopoly And Competition: Standard Setting In The Public And Private Sector, Shyam Sunder

Shyam Sunder

No abstract provided.

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Monopoly And Competition: Standard Setting In The Public And Private Sector, Shyam Sunder Nov 2007

Monopoly And Competition: Standard Setting In The Public And Private Sector, Shyam Sunder

Shyam Sunder

No abstract provided.

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Adverse Effects Of Accounting Uniformity On Practice, Education And Research, Shyam Sunder Oct 2007

Adverse Effects Of Accounting Uniformity On Practice, Education And Research, Shyam Sunder

Shyam Sunder

No abstract provided.

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Norms Standards And Failures In Accounting And Auditing: Rethinking Practice, Research And Education, Shyam Sunder Oct 2007

Norms Standards And Failures In Accounting And Auditing: Rethinking Practice, Research And Education, Shyam Sunder

Shyam Sunder

No abstract provided.

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International And National Standards And Norms Of Financial Reporting: Monopoly Or Competitive Coexistence, Shyam Sunder Oct 2007

International And National Standards And Norms Of Financial Reporting: Monopoly Or Competitive Coexistence, Shyam Sunder

Shyam Sunder

No abstract provided.

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Monopoly And Competition: Standard Setting In The Public And Private Sector., Shyam Sunder Oct 2007

Monopoly And Competition: Standard Setting In The Public And Private Sector., Shyam Sunder

Shyam Sunder

No abstract provided.

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International And National Standards And Norms Of Financial Reporting: Monopoly Or Competitive Coexistence, Shyam Sunder Aug 2007

International And National Standards And Norms Of Financial Reporting: Monopoly Or Competitive Coexistence, Shyam Sunder

Shyam Sunder

In recent decades, financial reporting has shifted away from reliance on social norms towards predominance of written standards enforced by authority. This change has influenced accounting thought, practice, regulation, instruction, and research. Moreover, monopoly jurisdiction of accounting standards has made it increasingly difficult to experiment with alternative methods, slowing the discovery of better methods of accounting. The so-called “fair” value standard is a result of this process. Letting standards compete would promote the development of better financial reporting and the restoration of a balance between the role standards and social norms play in financial reporting. 

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Accounting Scholarship As An Avocation, Shyam Sunder Aug 2007

Accounting Scholarship As An Avocation, Shyam Sunder

Shyam Sunder

No abstract provided.

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Auditor Liability Reforms In The Uk And The Us: A Comparative Review, Tim Bush, Stella Fearnley, Shyam Sunder Jul 2007

Auditor Liability Reforms In The Uk And The Us: A Comparative Review, Tim Bush, Stella Fearnley, Shyam Sunder

Shyam Sunder

The past decade has seen many changes in audit liability regimes of the US and the UK, and more may be on the way. These include LLP status for audit firms, proportional liability, and the introduction of various forms of liability caps through contract in engagement letters. These changes may affect audit quality, price and profitability, the organization of the market for audit services, as well as domestic and cross-national mechanisms for regulation of this market. What have been, or will be the consequences of these changes? Will the auditors, who advocate many of these reforms, benefit from them? Will …

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Solving The Problem Of Setting Efficient Accounting Standards And Increasing Complexity Through Regulatory Competition, Shyam Sunder Jul 2007

Solving The Problem Of Setting Efficient Accounting Standards And Increasing Complexity Through Regulatory Competition, Shyam Sunder

Shyam Sunder

No abstract provided.

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Norms, Standards And Failures In Accounting And Auditing: Rethinking Practice, Research And Education, Shyam Sunder Jul 2007

Norms, Standards And Failures In Accounting And Auditing: Rethinking Practice, Research And Education, Shyam Sunder

Shyam Sunder

No abstract provided.

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Regulation, Competition And Independence In A Certification Society: Financial Reports Vs. Baseball Cards, Shyam Sunder Jul 2007

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

Shyam Sunder

No abstract provided.

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Why Competitive Standards, Shyam Sunder Jun 2007

Why Competitive Standards, Shyam Sunder

Shyam Sunder

No abstract provided.

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An Invitation To Accounting, Shyam Sunder May 2007

An Invitation To Accounting, Shyam Sunder

Shyam Sunder

No abstract provided.

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Auditor Liability Reform In Uk And Us: Who Benefits?, Shyam Sunder Apr 2007

Auditor Liability Reform In Uk And Us: Who Benefits?, Shyam Sunder

Shyam Sunder

No abstract provided.

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Auditing And Competition: The Policy Dilemma, Shyam Sunder Apr 2007

Auditing And Competition: The Policy Dilemma, Shyam Sunder

Shyam Sunder

No abstract provided.

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Yuri Ijiri Obituary Dec 2006

Yuri Ijiri Obituary

Shyam Sunder

No abstract provided.

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