Key Words from Research in Accounting Regulation (199 unique words)
Volumes 1-25
AICPA Code of Professional Conduct
AS 2
Audit (6)
Audit committee (2)
Capital Markets
Case Law
CEO (3)
Central Bank of Denver
Certification
Chief Financial Officer (CFO) (3)
Chairman's Presentation
Change
Charities
Client (2)
Code of Ethics
Comparability
Compensation
Competition
Confirmation
Conflict
Conservatism (2)
Consolidation Policies
Contingencies
Continuing Education
Convergence
Cooling-off
Corporate governance (2)
Corporate taxation
Cost-Benefit Analysis
CPA Designation
CPA Designation Requirements (2)
Credit
Critical accounting policy
Deadlines
Deductions
Defense Contract Audit Agency (DCAA)
Defined benefit pension plan
Derivatives
Detection
Developing countries (2)
Disciplinary Actions
Dispute Disclosure
Disclosure (12)
Earnings
Earnings management (3)
Economic Impact
EDGAR
Effectiveness (2)
Electrical services
Emerging markets
Employee stock options
Employee turnover (2)
Engagement Partner
England
Enron (2)
European Union (2)
Europe
Executive compensation
Expectation Gap
Expectations
Experience
Fair Value Accounting (2)
Family
FASB
Filing
FIN 46R
FIN 47
FIN 48 (2)
Financial
Financial crisis (2)
Financial expert
Financial innovation
Financial reporting (8)
Finland
Fixed Assets
Forensic
Form 8-K
Franchise
Fraud (2)
Future of Financial Reporting
GAAP (2)
Gas
George May
Going-concern (2)
Goodwill (2)
Governance
Government
Governmental Accounting Standards Board (GASB)
Hedging
History of Capital Markets (2)
Hong Kong
IASB (3)
Identification
International Financial Reporting Standards (IFRS) (10)
Impairment
Impartiality
Implementation
Independence (6)
Independent directors
Individual investors (3)
Institutional investors
Industry (2)
Information
Initial Public Offering (IPO)
Inspection (2)
Institutional
Insurance
Intangible
Internal audit
Internal control (7)
International Accounting Standards Committee
International Federation of Accountants
Interpretation
Interview
IRC Section 162
Investor Bias
Islamic Banks
Judgment
Late
Lawsuit
Lease
Liability risk
Limitations
Litigation (2)
Litigation risk
Lobbying (2)
Local Government
Loss Contingency Disclosure
MAFR
Malaysia
Mandatory Retirement
Management Advisory Services
Managerial Accounting
Manipulation
Material weakness (2)
Market Signals
MD & A
Merger
Municipal Audit
Noblesse Oblige
Non-accelerated filer
Non-audit services
Non-GAAP (3)
Non-Governmental Organizations
Off-balance sheet
Operating
Operating Cash Flow
Option
Oracle Johnson
PCAOB (5)
Peer Review (3)
Pension
Performance
Philosophy of Accounting
Political Developments
Postretirement benefit obligations
Post-SOX (4)
Power
Predictability
Pre-SOX (3)
Principles-based (3)
Problem Audits
Process (2)
Professional judgment
Proposals
Protection
Public Comment Letters
Public Policy
Quality (4)
R&M
Ratings
Recognition
Recognition versus Disclosure
Reconciliation
Regulation (2)
Regulation Fair Disclosure (FD)
Regulation G
Regulation S-X
Regulatory Barriers
Relevance (3)
Reliability
Reliance
Reporting (4)
Reporting Quality
Research (2)
Response
Responsibility
Restatement
Return/Earnings Relationship
Risk
Rotation (2)
Rules
Rules-Based
S & P 100
SAB 74
Safe Harbor Rule
Sarbanes-Oxley (12)
SAS 58
Savings & Loans (2)
Securities Exchange Commission (SEC) (3)
Second-tier (2)
Self-Regulatio
SAS 59
SFAS No. 5
SFAS No. 87 (3)
SFAS No. 116
SFAS No. 143
SFAS No. 141
SFAS No. 142 (2)
SFAS No. 158 (2)
Shareholders
Signature
Significant deficiency
SIMS
Small cap
SMEs
SOX
SOX 301
SOX 302
SOX 404 (3)
SOX 407
Specializtion
Standards (6)
Standard-Setting (3)
Standard of Care
Statements of Accounting and Review Services
Stock market
Supreme Court (2)
Tax accrual workpapers
Tax audit
Tax law
Tax practicioner privilege
Tax shelters
Taxable income (2)
Translation
Transparency
Turkey
Uncertainty
Unintended
Verbal
Voluntarily
Voluntary
Wales
WorldCom