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Accounting and regulation: new insights on governance, markets and institutions

Contributor(s): Di Pietra, Roberto [Editor] | McLeay, Stuart [Editor] | Ronen, Joshua [Editor].
Publisher: New York Springer 2014Description: xvii, 412 p.ISBN: 9781461480969.Subject(s): Accounting | Accounting - Law and legislation | Business and Economics - Accounting - Financial | Economics - Management Science | Accounting - Auditing | Finance - Investment - BankingDDC classification: 657 Summary: 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. ​ (http://www.springer.com/gp/book/9781461480969)
List(s) this item appears in: Finance and accounting
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Table of Content:

1. Introduction
2. Corporate Collapse: Regulatory, Accounting and Ethical Failure
3. Post-Enron Reform: Financial Statement Insurance, and GAAP Re-Visited
4. Accounting Standard Setting in Two Political Contexts
5. Constituents’ Participation in the IASC/IASB’s due Process of International Accounting Standard Setting: A Longitudinal Analysis
6. A Crisis of Identity? Juxtaposing Auditor Liability and the Value of Audit
7. The Corporate Governance Effects of Audit Committee
8. The Role of Debt Contracts and Debt Covenants in Corporate Governance: Reflections on Evolution and Innovation
9. Regulation, Bonding and the Quality of Financial Statements
10. Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View
11. A Comparison of Historical Cost and Fair Value Accounting Systems: General and Some Regulatory Concerns
12. IASB ED Management Commentary Versus European Regulation: The Impact on Management’s Reports of Companies Listed on Italian Stock Exchange
13. Do Attributes of Management’s Explanations of Financial Performance Matter for Analysts? An International Perspective
14. The Consequences to Managers for Financial Misrepresentation
15. National Standard-Setters’ Lobbying: An Analysis of its Role in the IFRS 2 Due Process
16. Commentary. Current State and Future Challenges of the IFRS: Some Thoughts

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. ​

(http://www.springer.com/gp/book/9781461480969)

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