Research in Accounting Regulation

2008 - 2018

Current editor(s): G. Previts

From Elsevier
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Volume 20, issue C, 2008

Revised pension rules and the cost of debt pp. 3-25

Kenneth W. Shaw

An examination of comment letters to the IASC: Special purpose entities pp. 27-46

Robert K. Larson

Demographic challenges facing the CPA profession pp. 47-61

Julia Grant

The effect of tax refunds on taxpayers’ willingness to pay higher tax return preparation fees pp. 63-88

Scott B. Jackson and Richard A. White

Deregulation and voluntary disclosure by the airlines: A case study pp. 89-102

David S. Gelb, Theresa F. Henry and Mark P. Holtzman

Audit pricing and internal control disclosures among non-accelerated filers pp. 103-126

Jean C. Bedard, Udi Hoitash and Rani Hoitash

Impact of environmental regulation on financial reporting of pollution activity: A comparative study of U.S. and Canadian firms pp. 127-153

Paul Ashcroft and L. Murphy Smith

An examination of supplemental disclosure requirements for development stage enterprises pp. 155-174

Mark P. Bauman and Rick Francis

Provision of non-audit services and individuals’ investment decisions: Experimental evidence pp. 177-185

Lucy Ackert, Bryan K. Church and Arnold Schneider

Financial reporting after the Sarbanes-Oxley Act: Conservative or less earnings management? pp. 187-192

Jian Zhou

Regulatory change and the quality of compliance to mandatory disclosure requirements: Evidence from Bangladesh pp. 193-203

Tanweer Hasan, Waresul Karim and Shakil Quayes

The impact of Sarbanes-Oxley act on cosmetic earnings management pp. 205-215

June Y. Aono and Liming Guan

Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the academic literature (2005–2006) pp. 219-266

Stephen R. Moehrle, Jennifer A. Reynolds-Moehrle and Pamela Stuerke

How regulation FD influences analysts’ forecast attributes for restructuring firms? pp. 269-271

Rong Yang and Beixin Lin

Accounting for financial instruments: A comparison of European companies’ practices with IAS 32 and IAS 39 pp. 273-275

Patricia Teixeira Lopes and Lucia Lima Rodrigues

International financial reporting standards (IFRS) and the development of financial reporting standards in Turkey pp. 279-294

Yüksel Koç Yalkın, Volkan Demir and Lutfiye Defne Demir

The independence concept revisited pp. 295-302

John L. Carey