Research in Accounting Regulation

Research in Accounting Regulation



Editor:G. Previts





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Aims & Scope

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. These entities and self-regulatory organizations such as U.S. State Societies of CPAs and the American Institute of Certified Public Accountants and equivalent and emerging national bodies that exist in most developed and developing countries are among the emerging entities which attempt to coordinate the activities of professional accountants among sovereign nations. It is important for academics, students, practitioners, regulators and researchers to consider and study the role and relationship of such bodies with the practice and content of our discipline.

Research in Accounting Regulation seeks high quality manuscripts which address accounting regulatory policy, broadly defined, including:

Self regulatory activities
Case law and litigation
Legislation and government regulation
• The economics of regulation of markets, and disclosure, including modeling
• Matters involving the structure of education, licensing, and accreditation

The editors encourage submission of original empirical, behavioral or applied research manuscripts which consider strategic and policy implications for regulation, regulatory models and markets. It is intended for individual researchers, practitioners, regulators and students of accountancy who desire to increase their understanding of the regulation of accountancy.

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Editor G Previts Case Western Reserve University, Cleveland, OH, USA, Manuscript Editor S. Moehrle University of Missouri at St. Louis, St. Louis, USA, Teaching Notes Editor N. Chandar Philadelphia, PA 19104, USA, Editorial Board K. Anderson Georgetown University, Washington, DC, USA, U. Anderson University of Texas at Austin, Austin, TX, USA, A.D. Bailey, Jr. University of Illinois at Urbana-Champaign, Champaign, IL, USA, D. Beresford University of Georgia, Athens, GA, USA, S. Carmona IE Business School, Madrid, Spain, G. Dean University of Sydney, Sydney, NSW, Australia, R. Edwards Cardiff University, Cardiff, UK, R. Elam University of Mississippi, MS, USA, R. Fuerman Suffolk University, Suffolk, England, UK, O.F. Graves University of North Texas, Denton, TX, USA, W. Holder University of Southern California (USC), Los Angeles, CA, USA, R. Houston University of Alabama, Tuscaloosa, AL, USA, D. Jensen Ohio State University, Columbus, OH, USA, D. Landsittel Private Practice, USA,, H. Okano Osaka City University, Sumiyoshi, Osaka, Japan, P. Pacter IASB - London, J. Patton University of Pittsburgh, Pittsburgh, PA, USA, D. Pearson Washington University - St. Louis, T. Porcano Miami University, Oxford, OH, USA, A. Schneider Georgia Institute of Technology, Atlanta, GA, USA, P. Shane University of Colorado, Boulder, CO, USA, K. Shaw University of Missouri, Columbia, MO, USA, P. Simko Virginia Commonwealth University, Charlottesville, VA, USA, U. Velury University of Delaware, Newark, DE, USA, J. Wallace Claremont Graduate University, Claremont, CA, USA, T. Warfield University of Wisconsin at Madison, Madison, WI, USA
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