Accounting and Regulation New Insights on Governance, Markets and Institutions /
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, cor...
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| Other Authors: | , , |
| Language: | English |
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New York, NY :
Springer New York : Imprint: Springer,
2014.
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| Edition: | 1st ed. 2014. |
| Subjects: | |
| Online Access: | https://doi.org/10.1007/978-1-4614-8097-6 |
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.