Special issue on Sarbanes Oxley and the new world order of accounting regulation

Citation

(2007), "Special issue on Sarbanes Oxley and the new world order of accounting regulation", Journal of Accounting & Organizational Change, Vol. 3 No. 2. https://doi.org/10.1108/jaoc.2007.31503baa.001

Special issue on Sarbanes Oxley and the new world order of accounting regulation

The events that precipitated the recent crisis in financial reporting (Enron, WorldCom, Arthur Andersen, and Parmalat) are well known. This volume is not interested in their re-summarization. What is less well known is their consequence. Accounting as a profession and the entities that deploy the technologies and practices of accounting are still in the wake of what has been a tidal wave of institutional change in the developed economies. The most visible part of the transition from that which apparently did not work to that which we hope will work has been the Sarbanes-Oxley Act enacted in 2002 by the USA.

We are interested in papers that address the phenomenon as an environmental change. Accordingly, we are desirous of projects that explore how organizations have altered their procedures, technologies and perspectives in the face of the new regulatory regime.

The aim of this special issue of Journal of Accounting & Organizational Change is to promote informed debate on the shape of that which has emerged in the context of the debacle of excess and problematic ethical behavior. We invite historical, theoretical, empirical, practical, and review papers whether quantitative or qualitative, from scholars across disciplines. Some possible topics include:

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  market reactions to Section 404 information;

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  auditing around Sarbanes Oxley information;

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  the "trickle down" effect to non-publicly held companies and the non-profit world;

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  international consequences to capital markets and participants;

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  collateral changes in other spheres of regulation;

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  altered conceptions of accounting by external parties; and

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  new roles for internal auditors.

These themes are only indicative of what might be the contents of this special issue. Papers outside them with relevance to understanding the regulatory environment of accounting practice are welcomed. The deadline for submissions is December 31, 2007. Accepted papers will be published in later 2008.

Please prepare your manuscript according to JAOC guidelines. For details, visit web site: www.emeraldinsight.com/info/ journals/jaoc/jaoc.jsp. Either of the special edition editorscan be contacted with inquiries. All papers should be submitted electronically to: Timothy J. Fogarty,Case Western Reserve University, e-mail: tjf@case.edu; Lawrence P. Kalbers, Loyola Marymount University,e-mail: lkalbers@lmu.edu