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Title Accounting and regulation : new insights on governance, markets and institutions / Roberto Di Pietra, Stuart McLeay, Joshua Ronen, editors.
Imprint New York : Springer, [2014]

View online
View online
Subject Accounting.
Accounting -- Law and legislation.
Alt Name Di Pietra, Roberto,
McLeay, Stuart, 1946-
Ronen, Joshua,
Description 1 online resource (xvii, 412 pages) : illustrations
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.
Contents Introduction / Roberto Di Pietra, Stuart McLeay and Joshua Ronen -- Corporate Collapse: Regulatory, Accounting and Ethical Failure / Frank Clarke and Graeme Dean -- Post-Enron Reform: Financial Statement Insurance, and GAAP Re-Visited / Joshua Ronen -- Accounting Standard Setting in Two Political Contexts / Roland Konigsgruber -- Constituents' Participation in the IASC/IASB's due Process of International Accounting Standard Setting: A Longitudinal Analysis / Ann Jorissen, Nadine Lybaert, Raf Orens and Leo van der Tas -- A Crisis of Identity? Juxtaposing Auditor Liability and the Value of Audit / Christopher Humphrey and Anna Samsonova -- The Corporate Governance Effects of Audit Committee / Stuart Turley and Mahbub Zaman -- The Role of Debt Contracts and Debt Covenants in Corporate Governance: Reflections on Evolution and Innovation / Judy Day and Peter Taylor -- Regulation, Bonding and the Quality of Financial Statements / Christina Dargenidou, Aziz Jaafar and Stuart McLeay -- Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View / Geoffrey Whittington -- A Comparison of Historical Cost and Fair Value Accounting Systems: General and Some Regulatory Concerns / Michael Bromwich -- IASB ED Management Commentary Versus European Regulation: The Impact on Management's Reports of Companies Listed on Italian Stock Exchange / Daniela Argento and Roberto Di Pietra -- Do Attributes of Management's Explanations of Financial Performance Matter for Analysts? An International Perspective / Walter Aerts and Ann Tarca -- The Consequences to Managers for Financial Misrepresentation / Jonathan M. Karpoff, D. Scott Lee and Gerald S. Martin -- National Standard-Setters' Lobbying: An Analysis of its Role in the IFRS 2 Due Process / Begona Giner and Miguel Arce -- Commentary. Current State and Future Challenges of the IFRS: Some Thoughts / Begona Giner.
Bibliography Note Includes bibliographical references and index.
Note Online resource; title from PDF title page (SpringerLink, viewed November 11, 2013).
ISBN 9781461480976 (eBook)
1461480973 (eBook)
ISBN/ISSN 10.1007/978-1-4614-8097-6
OCLC # 865477621
Additional Format Print version: Pietra, Roberto Di. Accounting and Regulation : New Insights on Governance, Markets and Institutions. Dordrecht : Springer, 2013 9781461480969

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