The scope of service provided by professional accountants is influenced by legislation and case law as well as the dictates of a variety of government and private sector agencies; including State Boards of Accountancy, Academic Accreditation Bodies, the United States Securities and Exchange Commission, the Public Accounting Oversight Board, independent standard setting bodies such as the Federal Accounting Standards Advisory Board [US], the Financial Accounting Standards Board [US] and the International Accounting Standards Board. These entities and self-regulatory organizations such as U.S. State Societies of CPAs and the American Institute of Certified Public Accountants and equivalent and emerging national bodies that exist in most developed and developing countries, are among the emerging entities which attempt to coordinate the activities of professional accountants among sovereign nations. It is important for academics, students, practitioners, regulators and researchers to consider and study the role and relationship of such bodies with the practice and content of our discipline.

• Main feature examines developments in accounting regulation
• Papers provide an international perspective on accounting and finance issues
• Volume 19 contains main papers, research reports, a feature, capsule commentary, perspectives, and book reviews

• Cover 2
• Copyright page 6
• Contents 7
• Editorial Board 11
• List of Contributors 13
• Invited Referees 15
• Part I: Main Papers 17
  • Chapter 1. Internal Audit Outsourcing: An Analysis of Self-Regulation by the Accounting Profession 19
    • 1. Introduction 20
    • 2. A Chronology of Internal Audit Outsourcing 21
    • 3. Summary and Conclusion 44
    • Acknowledgments 47
    • Notes 47
    • References 48
  • Chapter 2. International Financial Reporting Standards and New Zealand: Loss of Sector Neutrality 51