Part of a series which aims to present work across a broad spectrum of regulation issues, with papers covering a wide range of topics. The volumes review essays of recent books, offering insights into regulation and its processes. A glossary related to securities, law and accounting is included.
Table of Contents
Main papers: tax policy implications of legislating accounting change - the case of S. & L. Goodwill and Tax Nols, Anthony Catanach; an investigation of auditor resignations, Mark Defond, Michael Ettredge and David B. Smith; regulating research - relevance versus elegance, Michael Maher; the effect of SEC enforcement on auditor IPO market share, Keith A. Moreland; the effects of financial reporting disputes with the SEC on the informativeness of earnings, Obeua S. Persons; comment letters as indicators of overall corporate manager preferences - employers' accounting for pensions, Georgia Saemann. Research reports: the SEC's audit requirements for companies acquired and equity investees, Jerry Arnold and William W. Holder; the auditor expectation and performance gaps - views from auditors and their clients, Steven L. Harris and Dale E. Marxen; post Central Bank of Denver litigation, Ross D. Fuerman; legislation - more litigation ahead for accounting firms, Philip Little and Debra Burke. Perspective papers: address to the December 1996 Annual AICPA Conference on SEC regulation, Dennis R. Beresford; the misappropriation theory - an emblem of change, Mark A. Segal; a perplexed accounting student's guide through the SEC maze, Barbara Clemenson. Reviews: the accounting profession major issues - progress and concerns; performance results in value added reporting. Essays: William Vickery - economic transactions and the real world; dotting the "I's" in accounting.
