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Accounting and Regulation: New Insights on Governance, Markets and Institutions de Roberto Di Pietra

Accounting and Regulation: New Insights on Governance, Markets and Institutions

Editat de Roberto Di Pietra, Stuart McLeay, Joshua Ronen
en Limba Engleză Hardback – 6 noi 2013
Since 1998, the world’s leading experts on accounting and regulation have convened in a series of workshops to explore and analyze emerging issues in the field.  They have covered a wide array of topics, including corporate governance, auditing, financial disclosure, international standards boards, and the dynamics of markets and institutions.  Most recently, they have focused on the role that accounting practices and policies may have played in the global financial crisis of 2008. In this volume, the editors showcase contributions from the workshops that represent the full spectrum of issues and perspectives relating to accounting and regulation.  Each paper incorporates the most current examples and references to reflect the latest insights, with an emphasis on exploring future implications for theory and research, practice, and policymaking.  ​
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Specificații

ISBN-13: 9781461480969
ISBN-10: 1461480965
Pagini: 280
Ilustrații: XVII, 412 p. 13 illus. in color.
Dimensiuni: 155 x 235 x 32 mm
Greutate: 0.78 kg
Ediția:2014
Editura: Springer
Colecția Springer
Locul publicării:New York, NY, United States

Public țintă

Research

Cuprins

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.

Recenzii

“Aims to provide some new, timely, and importantinsights on accounting regulation and to contribute to a better understandingof its links with other institutions that influence the real economy. … anexcellent read for academicians, graduate students, policymakers, regulators,and even practitioners, and young researchers will find themselves not onlycompensated through a very good overview of some interesting, state-of-the-artresearch in the area of accounting and regulation, but quite possibly alsoinspired to explore new avenues of research.” (Leonidas C. Doukakis, The InternationalJournal of Accounting, Vol. 50, 2015)

Textul de pe ultima copertă

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.

Caracteristici

Features contributions from an international array of experts, who have convened in a series of workshops over a period of more than a decade Explores the role of accounting standards, practices, and policies in the financial crisis of 2008 Covers such timely topics as corporate governance, international oversight boards, and financial disclosure ? Includes supplementary material: sn.pub/extras