http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Understanding accounting academic research
"The Enron and WorldCom scandals, amongst others, prompted several regulatory overhauls including those provided for under the law widely known as Sarbanes-Oxley. This was the most dynamic period in terms of regulatory reforms to accounting and financial reporting save possibly the 1930's. In this monograph, we summarize and synthesize a decade of academic research to place these changes into context in terms of necessity and relative success." -- back cover.
The accounting model in the United States -- Individual accounting pronouncements -- The international financial reporting model -- The scandals -- The private sector response to the scandals -- The public sector response to the scandals.
by Professor Stephen R. Moehrle, Jennifer Reynolds Moerhle.
Studies in the development of accounting thought ; 15