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Understanding accounting academic research : before and after Sarbanes-Oxley /

"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...

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Bibliographic Details
Main Authors: Moehrle, Stephen R. (Author), Moerhle, Jennifer Reynolds (Author)
Format: Book
Language:English
Published: Bingley : Emerald, 2013.
Series:Studies in the development of accounting thought ; 15.
Subjects:
Corporations > Accounting > Standards.
Financial statements > Standards.
United States. > Sarbanes-Oxley Act of 2002.
Corporations > Accounting > Law and legislation.
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.