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:
1. self regulatory activities
2. case law and litigation
3. legislation and government regulation
4. the economics of regulation of markets, and disclosure, including modeling
5. 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.
The Profession's Core Values: Connecting Our Past to Our Future. (S. Scott Voynich). The Reign of Confusion. (R.H. Colson). FASB and the IASB Versus J.R. Hicks. (J. Jamison). How FASB and the IASB Should Apply Hicksian Theory to Calculate Income. (J. Jamison). The Smartest Guys in the Room; The Amazing Rise and Scandalous Fall of Enron. (B. Mclean, P. Elkind, Reviewed by Larry Parker).
Hetty: The Genius and Madness of America's First Female Tycoon. (C. Slack,
Reviewed by Julia Es Grant). Accounting: How to Meet the Challenges of Relevance and Regulation. (Eugene H. Flegm, Reviewed By Songtao Mo).