Accounting and regulation [electronic resource] : new insights on governance, markets and institutions / Roberto Di Pietra, Stuart McLeay, Joshua Ronen, editors.
Di Pietra, Roberto, editor of compilation, author.; McLeay, Stuart, 1946- editor of compilation, author.; Ronen, Joshua, editor of compilation, author.
2014
HF5635 .A23 2014eb
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Title Accounting and regulation [electronic resource] : new insights on governance, markets and institutions / Roberto Di Pietra, Stuart McLeay, Joshua Ronen, editors.
ISBN 9781461480976 electronic book
1461480973 electronic book
9781461480969
1461480965
DOI https://doi.org/10.1007/978-1-4614-8097-6
Published New York : Springer, [2014]
Copyright ©2014
Language English
Description 1 online resource (xvii, 412 pages) : illustrations
Item Number 10.1007/978-1-4614-8097-6 doi
Call Number HF5635 .A23 2014eb
Dewey Decimal Classification 657
Summary Since 1998, the world's leading experts on accounting and regulation have convened in a series of workshops to explore emerging issues in their field, and to analyze the social and economic consequences. The workshops have covered a wide array of topics, including international standard setting, corporate governance, auditing, financial disclosure, and the dynamics of markets and institutions. They have addressed some of the most significant developments in the international financial economy, including the role that accounting practices and policies may have played in the global financial crisis. In this volume, the editors select contributions to the workshops that are representative of the full spectrum of issues debated, illustrating the negotiable nature of the current regulatory framework of accounting. By challenging standard theories, and also providing a wealth of new evidence, this volume includes outstanding examples of state-of-the-art research, with a strong emphasis on the implications for accounting practice and policymaking.
Bibliography, etc. Note Includes bibliographical references and index.
Access Note Access limited to authorized users.
Source of Description Description based on online resource; title from PDF title page (SpringerLink, viewed November 11, 2013).
Added Author Di Pietra, Roberto, editor of compilation, author.
McLeay, Stuart, 1946- editor of compilation, author.
Ronen, Joshua, editor of compilation, author.
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Introduction
Corporate Collapse: Regulatory, Accounting and Ethical Failure
Post-Enron Reform: Financial Statement Insurance and GAAP Re-visited
Accounting Standard Setting in Two Political Contexts
Constituents' Participation in the IASC/IASB's Due Process of International Accounting Standard Setting: A Longitudinal Analysis
A Crisis of Identity? A Juxtaposing Auditor Liability and the Value of Audit
The Corporate Governance Effects of Audit Committee
The Role of Debt Contracts and Debt Covenants in Corporate Governance: Reflections on Evolution and Innovation
Regulation, Bonding and the Quality of Financial Statements
Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View
A Comparison of Historical Cost and Fair Value Accounting Systems: General and Some Regulatory Concerns
IASB ED Management Commentary versus European Regulation: The Impact on Management's Reports of Companies Listed on Italian Stock Exchange
Do Attributes of Management's Explanations of Financial Performance Matter for Analysts? An International Perspective
The Consequences to Managers for Financial Misrepresentation
National Standard-Setters' Lobbying: An Analysis of its Role in the IFRS 2 Due Process
Current State and Future Challenges of the IFRS: Some Thoughts
Index.

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