rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Understanding accounting academic research
    sub title: before and after Sarbanes-Oxley
  name:
    name part: Moehrle, Stephen R.
    role:
      role term: creator
    role:
      role term: author.
  name:
    name part: Moerhle, Jennifer Reynolds
    role:
      role term: author.
  type of resource: text
  origin info:
    place:
      place term: enk
    date issued: 2013
    issuance: monographic
  language:
    language term: eng
  physical description:
    form: print
    extent: 283 pages ; 23 cm.
  abstract: "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.
  table of contents: 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.
  note: by Professor Stephen R. Moehrle, Jennifer Reynolds Moerhle.
  note: Includes index.
  subject:
    topic: Corporations
    topic: Accounting
    topic: Standards
  subject:
    topic: Financial statements
    topic: Standards
  subject:
    name:
      name part: United States.
  subject:
    topic: Corporations
    topic: Accounting
    topic: Law and legislation
  classification: 657
  related item:
    title info:
      title: Studies in the development of accounting thought ; 15
  identifier: 9781781907641 (hbk.)
  identifier: 1781907641 (hbk.)
  record info:
    record content source: NLE
    record creation date: 130122
    record change date: 20151206085132.0
    record identifier: in00003362895
    language of cataloging:
      language term: eng