International Accounting Standards Committee. International Accounting Standards 1996.
London: Authors, 1996.
International Organization of Securities Organizations. Objectives and Principles of Securities
Regulation, February 2002.
Leutz, Christian. IAS versus US GAAP, A Market Based Comparison.Philadelphia: Wharton
School, June 2001.
Pownall, Grace, and Katherine Schipper. Implications of Accounting Research for the SEC’s
Consideration of International Accounting Standards for U.S. Securities Offerings. Account-
ing Horizons, September 1999.
Securities and Futures Commissions. Quarterly Bulletin, Winter 2001.
Simmons, Beth A. “The International Politics of Harmonization: The Case of Capital Market
Regulation.” International Organization, Autumn 2001.
Singer, David Andrew. Regulatory Harmonization and Competition: Domestic Interests and
International Pressures in a World of Global Finance. Department of Government, Harvard
University, September 2001.
Statistics, Federation Internationale des Bourses de Valeurs (International Federation of Stock
Exchanges).
Tarca, Ann. International Convergence of Accounting Practices: Choosing Between IASs and
US GAAP. Thesis, University of Western Australia.
Thomas, William C. “The Rise and Fall of Enron.” Journal of Accountancy, April 2002.
U.S. Bureau of International Transactions, 2001.
SOURCES AND SUGGESTED REFERENCES 12 • 33