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Research Papers and Theses
Accounting Research Papers
Comparative Analysis of International Accounting Laws
Summary:  This paper will compare accounting standards between
countries, and will examine the latest laws and changes to the country’
s accounting.  I will analyze the accounting standards that are currently
in place, and determine which systems work best and which systems
do not function well.  I will then discuss how this relates to the local
stock market.  Finally, I will examine the difficulty companies may face
in transferring to GAAP to raise capital in the US stock markets, and
their alternatives.  The countries that I will focus on will be those that
have a major impact on the global economy.


History of US Accounting Laws
Summary:  In U.S. business, the culture has been to enact laws in
response to a corporate scandal.  This has been true since the
inception of corporations in the U.S.  From the historical events I have
researched, I will examine the resulting accounting laws and major
business laws that have had notable effects on corporate accounting.  
I will analyze why these laws had to be established, how
effective they have been, whether there could have been an alternate
solution, the economic impact and whether there a trend in these
laws.  


History and Analysis of Sarbanes - Oxley
Summary:  This paper takes a historical and analytical look at the
Sarbanes-Oxley Act.  First I looked into the largest of the accounting
scandals that became public in 2001.  Then I briefly examined what it
is that Sarbanes-Oxley would do if the scandals happened today.  
This is followed by a brief summary of the Sarbanes-Oxley Act.  Then
the paper closes with an analysis of the impacts of Sarbanes-Oxley.


Analysis of the CPA Requirements by State
Summary:  A profession is a discipline practiced by an individual that
is part of a social organization vital to our society.  Professions
that are important to our society have licenses that are required in
order to practice.  The license usually requires a graduate degree,
work experience and an exam that must be passed.  The accounting
profession is no different with their Certified Public Accountants.  The
requirements to acquire and sustain a CPA license are general
across the United States, but there are explicit differences in many of
the states.  I will analyze the similarities and differences across the
United States and explain why the requirements keep evolving.