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.