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An examination of the auditing standards promulgation process involving SAS No. 69

Article Abstract:

A jurisdictional dispute between the Financial Accounting Standards Board and the Government Accounting Standards Board has resulted to the development of Statement on Auditing Standards No. 69 (SAS 69) which proposed the hierarchy. Results from the analysis of the 73 letters received by the exposure draft for the SAS 69 contradict the belief that national accounting firms or other public accounting firms which have an employee serving on the Auditing Standards Board have the natural advantage over other accounting firms.

Author: McEnroe, John, Martens, Stanley C.
Publisher: Elsevier B.V.
Publication Name: Journal of Accounting and Public Policy
Subject: Business
ISSN: 0278-4254
Year: 1998
Accounting Services Regulation, Standards, Auditing, Accounting services, Accounting law, Auditing Standards Board

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An analysis of settlement and merit under federal securities law: what will be the effect of the reform of 1995?

Article Abstract:

A game-theoretic model is formulated to analyze settlement incentives under two different legal regimes, namely the Securities Act of 1934 and the Private Securities Litigation Reform Act of 1995. In addition, the correspondence between settlements and merits for these two regimes is evaluated. The model illustrates settlement negotiations in a game involving a plaintiff, who is an investor, and two defendants, who are a manager and an independent auditor.

Author: King, Ronald R., Ingberman, Daniel E., Holloway, James A.
Publisher: Elsevier B.V.
Publication Name: Journal of Accounting and Public Policy
Subject: Business
ISSN: 0278-4254
Year: 1999
Securities & Commodities Regulatn, Models, Compromise and settlement, Settlements (Law)

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Information technology and the social construction of information privacy

Article Abstract:

The impact of information technology use on consumers' privacy interests is analyzed. Additional information on social construction of information privacy through legislative and judicial initiatives is included.

Author: Baker, C. Richard, Shapiro, Brian
Publisher: Elsevier B.V.
Publication Name: Journal of Accounting and Public Policy
Subject: Business
ISSN: 0278-4254
Year: 2001
United States, Other Justice, Public Order, and Safety Activities, Privacy, Consumer Protection Laws, Usage, Consumer protection, Information technology, Privacy, Right of, Right of privacy

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Subjects list: Laws, regulations and rules
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