Understanding accounting academic research : before and after Sarbanes-Oxley / by Professor Stephen R. Moehrle, Jennifer Reynolds Moerhle.
By: Moehrle, Stephen R [author.].
Contributor(s): Moerhle, Jennifer Reynolds [author.].
EMERALD GROUP PUBL c2013Description: xiii, 283 pages ; 23 cm.ISBN: 1781907641 (hbk.); 9781781907641 (hbk.).Subject(s): United States. Sarbanes-Oxley Act of 2002 | Corporations -- Accounting -- Law and legislation | Corporations -- Accounting -- Standards | Financial statements -- StandardsGenre/Form: Print books.| Current location | Call number | Status | Date due | Barcode | Item holds |
|---|---|---|---|---|---|
| On Shelf | HF5630 .M64 2013 (Browse shelf) | Available | AU0000000001587 |
Includes index.
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.
"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.