Developments in Accounting Regulation: A Synthesis and Annotated Bibliography of Evidence and Commentary in the Academic Literature (2003-2004)

Research in Accounting Regulation

Volumn 18, Issue C, 2005, Pages 233-277

  Moehrle, Stephen R ^a   Reynolds Moehrle, Jennifer A ^a  

^a NONE

Author keywords

[No Author keywords available]

Indexed keywords

EID: 65249089802     PISSN: 10520457     EISSN: None     Source Type: Journal    
DOI: 10.1016/S1052-0457(05)18012-6     Document Type: Review

References (6)

1. American Institute of Certified Public Accountants (AICPA). Committee on Accounting Procedure (CAP). (1955). Long-term construction-type contracts. Accounting Research Bulletin (ARB) No. 45. New York, NY: AICPA.
2. American Institute of Certified Public Accountants (AICPA),.Committee on Accounting Procedure (CAP). (1981). Accounting for performance of construction-type and certain production-type contracts. Statement of Position No. 81-1. New York, NY: AICPA.
3. Frankel R., Johnson M., and Nelson K. The relation between auditors' fees for nonaudit services and earnings management. Accounting Review 77 (2002) 71-105
4. Henry, D., & Borrus, N. (2005). Death, taxes, and Sarbanes-Oxley? Business Week, (January 17), 28.
5. Securities and Exchange Commission (SEC). (1999). Revenue recognition in financial statements. SEC Staff Accounting Bulletin No. 101. Washington, DC: Government Printing Office.
6. Shane, P., Soderstrom, N., & Yoon, S. (2001). Earnings and price discover in the post Reg-FD information environment: A preliminary analysis. Working Paper, University of Colorado, Boulder.