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Table of Contents
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.
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.