The effects of GAAP regulation and bond market interaction on local government disclosure

Article Abstract:

The effects of disclosure regulation on municipal mangers incentives to disclose financial report information to the bond market are examined. Study shows that within an unregulated disclosure state there is a significant positive association between disclosure level and proxies for the level of bond market interaction and in a regulated state the level of GAAP disclosure is significantly higher.

United States, Forecasts, trends, outlooks, Forecasts and trends, Market trend/market analysis, Credit market, Credit markets, Accounting law

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Security in XML - based financial reporting services on the Internet

Article Abstract:

A number of companies now provide the financial information to their employees, investors and financial analysts over the Internet through Extensible Business Reporting Language. The information so lodged on the net is authenticated by through Extensible Assurance Reporting Language. The details of financial reporting by such means and the security aspects thereof are discussed.

General services, Methods, Usage, Safety and security measures, Internet, XML (Document markup language), XML, XML (Extensible markup language)

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Minimizing cost of continuous audit: counting and time dependent strategies

Article Abstract:

The need to conduct continuous audit of databases is discussed and the relevant costs related thereto are analyzed. A method of reducing the cost of continuous audit is suggested.

Capital funds & cash flow, Economic aspects, Accounting and auditing, Databases, Database, CD-ROM catalog, CD-ROM database

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