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Accounting and Regulation

New Insights on Governance, Markets and Institutions

  • Book
  • © 2014

Overview

Editors:
  1. Roberto Pietra

    1. Department of Business and Law, University of Siena, Siena, Italy

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    You can also search for this editor in PubMed   Google Scholar

  2. Stuart McLeay

    1. The University of Sydney, Sydney, Australia

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    You can also search for this editor in PubMed   Google Scholar

  3. Joshua Ronen

    1. Stern School of Business, New York University, New York, USA

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  • 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

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Table of contents (16 chapters)

  1. Front Matter

    Pages i-xiv
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  2. Introduction

    • Roberto Di Pietra, Stuart McLeay, Joshua Ronen
    Pages 1-8

  3. Corporate Collapse: Regulatory, Accounting and Ethical Failure

    • Frank Clarke, Graeme Dean
    Pages 9-29

  4. Post-Enron Reform: Financial Statement Insurance, and GAAP Re-Visited

    • Joshua Ronen
    Pages 31-58

  5. Accounting Standard Setting in Two Political Contexts

    • Roland Königsgruber
    Pages 59-78

  6. Constituents’ Participation in the IASC/IASB’s due Process of International Accounting Standard Setting: A Longitudinal Analysis

    • Ann Jorissen, Nadine Lybaert, Raf Orens, Leo van der Tas
    Pages 79-110

  7. A Crisis of Identity? Juxtaposing Auditor Liability and the Value of Audit

    • Christopher Humphrey, Anna Samsonova
    Pages 111-131

  8. The Corporate Governance Effects of Audit Committee

    • Stuart Turley, Mahbub Zaman
    Pages 133-159

  9. The Role of Debt Contracts and Debt Covenants in Corporate Governance: Reflections on Evolution and Innovation

    • Judy Day, Peter Taylor
    Pages 161-190

  10. Regulation, Bonding and the Quality of Financial Statements

    • Christina Dargenidou, Aziz Jaafar, Stuart McLeay
    Pages 191-228

  11. Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View

    • Geoffrey Whittington
    Pages 229-268

  12. A Comparison of Historical Cost and Fair Value Accounting Systems: General and Some Regulatory Concerns

    • Michael Bromwich
    Pages 269-290

  13. IASB ED Management Commentary Versus European Regulation: The Impact on Management’s Reports of Companies Listed on Italian Stock Exchange

    • Daniela Argento, Roberto Di Pietra
    Pages 291-309

  14. Do Attributes of Management’s Explanations of Financial Performance Matter for Analysts? An International Perspective

    • Walter Aerts, Ann Tarca
    Pages 311-338

  15. The Consequences to Managers for Financial Misrepresentation

    • Jonathan M. Karpoff, D. Scott Lee, Gerald S. Martin
    Pages 339-375

  16. National Standard-Setters’ Lobbying: An Analysis of its Role in the IFRS 2 Due Process

    • Begoña Giner, Miguel Arce
    Pages 377-398

  17. Commentary. Current State and Future Challenges of the IFRS: Some Thoughts

    • Begoña Giner
    Pages 399-404

  18. Back Matter

    Pages 405-412
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Keywords

About this book

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.  ​

Reviews

“Aims to provide some new, timely, and important insights on accounting regulation and to contribute to a better understanding of its links with other institutions that influence the real economy. … an excellent read for academicians, graduate students, policymakers, regulators, and even practitioners, and young researchers will find themselves not only compensated through a very good overview of some interesting, state-of-the-art research in the area of accounting and regulation, but quite possibly also inspired to explore new avenues of research.” (Leonidas C. Doukakis, The International Journal of Accounting, Vol. 50, 2015)

Editors and Affiliations

  • Department of Business and Law, University of Siena, Siena, Italy

    Roberto Pietra

  • The University of Sydney, Sydney, Australia

    Stuart McLeay

  • Stern School of Business, New York University, New York, USA

    Joshua Ronen

Bibliographic Information

  • Book Title: Accounting and Regulation

  • Book Subtitle: New Insights on Governance, Markets and Institutions

  • Editors: Roberto Pietra, Stuart McLeay, Joshua Ronen

  • DOI: https://doi.org/10.1007/978-1-4614-8097-6

  • Publisher: Springer New York, NY

  • eBook Packages: Business and Economics, Business and Management (R0)

  • Copyright Information: Springer Science+Business Media New York 2014

  • Hardcover ISBN: 978-1-4614-8096-9Published: 06 November 2013

  • Softcover ISBN: 978-1-4939-4346-3Published: 17 September 2016

  • eBook ISBN: 978-1-4614-8097-6Published: 05 November 2013

  • Edition Number: 1

  • Number of Pages: XVII, 412

  • Number of Illustrations: 13 illustrations in colour

  • Topics: Accounting/Auditing, Finance, general

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