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 local
international bodies that exist in most developed countries. It is
important for academics, students, practitioners, regulators and
researchers to consider, study and understand the role and
relationship of such bodies with the practice and content of our
discipline.
Research in Accounting Regulation is a refereed annual serial
that seeks to publish high quality manuscripts, which address
regulatory issues and policy affecting the practice of accountancy,
broadly defined. Topics of interest include research based on:
1) Self-regulatory activities.
2) Case law and litigation.
3) Governmental and quasi-governmental regulation.
4) The economics of regulation, including modelling.
This research series aims to encourage the submission of
original empirical, behavioural or applied research manuscripts
that consider strategic and policy implications for regulation,
regulatory models and markets. It is intended for individual
researchers, practitioners, regulators andstudents of accountancy
who desire to increase their understanding of the regulation of
accountancy.
General
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