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Research - Accounting Regulation and Standards

  • Amendments of IAS 37 or Convergence with US GAAP: Some Controversies (Holder 2012)
  • Tax Incentives and Accrual Quality in Oil Industry: A Big Puzzle (Holder 2011)
  • Tracing the Development of Accounting Thought (Previts, Badua, Vasarhelyi 2011)
  • A Review of the Accounting Literature on Auditor Independence: Implications for Research and Policy (Taylor, Gramling, Jenkins 2010)
  • Auditing Standards Board Update (Fall 2010) (Taylor 2010)
  • Auditing Standards Board Update (Spring 2010) (Taylor 2010)
  • Auditing Standards Board Update (Summer 2010) (Taylor 2010)
  • The Dual Audit System for Joint-Stock Companies in Japan (Previts, Matsumoto 2010)
  • Auditing Standards Setting and Inspection for U.S. Public Companies: A Critical Assessment and Recommendations for Fundamental Change (Glover, Prawitt, Taylor 2009)
  • Origins of the Corporate Audit Function in Japan: A Review and Comparison (Previts, Matsumoto 2008)
  • Railroads (Previts, Flesher 2008)
  • The 25th Anniversary of the Auditor's Report. (Taylor 2002)
  • . A Test of the Auditor Reliability Framework Using Lenders’ Judgments (DeZoort, Holt, Taylor)
  • Beyond the Restatement Decision: The Persistence of Executive Compensation in Explaining Disclosure Transparency Choice (Jonas, Hogan)
  • Developments in Accounting Regulation: A Synthesis and Annotated Bibliography of Evidence and Commentary in the 2007 Academic Literature (Jonas, Moehrle, Moehrle)
  • Refocusing on Reliability (Taylor, DeZoort, Morgan, Ratcliffe)
  • Senior Auditors' Response to Premature Sign-off by a Staff Member: Additional Insights. (Hyatt, Taylor)
  • The Reliability Framework and Its Implications for Members of the Risk Management Assocation (Taylor, DeZoort)