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SELINUY- FINANCIAL RESEARCH Compare normative, predictive and descriptive research. What is meant by internal validity? Is it possible to isolate variables of interest in research in "soft" fields of inquiry such as accounting? What is meant by external validity? What inferential logic do you use to generalize from sample evidence to a population? To be reliable, what characteristics must research have? 1. What are characteristics of the new view of accounting in 1970s? 2. In what way did the context or the times influence the early years of the CAP? 3. What role did World War I play in the development of public investing in the United States? 4. What motivated the New York Stock Exchange to seek the development of accounting principles? 5. What was significant about the list of five accounting principles that the AIA Special Committee on Cooperation With Stock Exchanges provided to the New York Stock Exchange? 6. What was so important about the creation of the SEC in 1934? 7. Why did the CAP decide not to attempt to formulate an accounting theory? How did this decision affect the CAP over its tenure? 8. What were the forces noted by Zeff (1984) which are responsible for the termination of CAP by the late 1950s? 9. What concerns were raised about ARS #1 and #3? Attribute the concerns to the three stakeholder groups: public accountants, users, and financial statement preparers. 10. How did the principles of ARS #3 change historical cost and the realization principle? Were these changes more in line with GAAP today? 11. What issue caused a major problem for the APB early in its tenure? What aspect of that issue was most troublesome? 12. How strong was the AICPA support for the APB in 1964? What alternative ways could the AICPA have more strongly supported the APB? 13. In what ways was the definition of accounting in ASOBAT a departure from contemporary accounting thinking in the mid-1960s? 14. Summarize Morrison's, Sorter's and Sterling's concerns about ASOBAT. 15. By 1970, what two major problems faced the APB? How were these two IUUICLIS TINCU! TIUW LU LICIT UMUL TU SUIVE UO IUDICIUS. 16. Compare and contrast the Trueblood Committee and Wheat Committee in terms of their purpose, their success in achieving their goal, and their importance to accounting 17. Describe the role of accounting before 1973 and after 1973. SELINUY- FINANCIAL RESEARCH Compare normative, predictive and descriptive research. What is meant by internal validity? Is it possible to isolate variables of interest in research in "soft" fields of inquiry such as accounting? What is meant by external validity? What inferential logic do you use to generalize from sample evidence to a population? To be reliable, what characteristics must research have? 1. What are characteristics of the new view of accounting in 1970s? 2. In what way did the context or the times influence the early years of the CAP? 3. What role did World War I play in the development of public investing in the United States? 4. What motivated the New York Stock Exchange to seek the development of accounting principles? 5. What was significant about the list of five accounting principles that the AIA Special Committee on Cooperation With Stock Exchanges provided to the New York Stock Exchange? 6. What was so important about the creation of the SEC in 1934? 7. Why did the CAP decide not to attempt to formulate an accounting theory? How did this decision affect the CAP over its tenure? 8. What were the forces noted by Zeff (1984) which are responsible for the termination of CAP by the late 1950s? 9. What concerns were raised about ARS #1 and #3? Attribute the concerns to the three stakeholder groups: public accountants, users, and financial statement preparers. 10. How did the principles of ARS #3 change historical cost and the realization principle? Were these changes more in line with GAAP today? 11. What issue caused a major problem for the APB early in its tenure? What aspect of that issue was most troublesome? 12. How strong was the AICPA support for the APB in 1964? What alternative ways could the AICPA have more strongly supported the APB? 13. In what ways was the definition of accounting in ASOBAT a departure from contemporary accounting thinking in the mid-1960s? 14. Summarize Morrison's, Sorter's and Sterling's concerns about ASOBAT. 15. By 1970, what two major problems faced the APB? How were these two IUUICLIS TINCU! TIUW LU LICIT UMUL TU SUIVE UO IUDICIUS. 16. Compare and contrast the Trueblood Committee and Wheat Committee in terms of their purpose, their success in achieving their goal, and their importance to accounting 17. Describe the role of accounting before 1973 and after 1973