Accounting and Regulation

New Insights on Governance, Markets and Institutions

Editors: Di Pietra, Roberto, McLeay, Stuart, Ronen, Joshua (Eds.)

  • 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 ​
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eBook $99.00
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  • ISBN 978-1-4614-8097-6
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  • Immediate eBook download after purchase
Hardcover $129.00
price for USA
  • ISBN 978-1-4614-8096-9
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
Softcover $129.00
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  • ISBN 978-1-4939-4346-3
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
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)


Table of contents (16 chapters)

  • Introduction

    Pietra, Roberto (et al.)

    Pages 1-8

  • Corporate Collapse: Regulatory, Accounting and Ethical Failure

    Clarke, Frank (et al.)

    Pages 9-29

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

    Ronen, Joshua

    Pages 31-58

  • Accounting Standard Setting in Two Political Contexts

    Königsgruber, Roland

    Pages 59-78

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

    Jorissen, Ann (et al.)

    Pages 79-110

Buy this book

eBook $99.00
price for USA (gross)
  • ISBN 978-1-4614-8097-6
  • Digitally watermarked, DRM-free
  • Included format: PDF, EPUB
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Hardcover $129.00
price for USA
  • ISBN 978-1-4614-8096-9
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
Softcover $129.00
price for USA
  • ISBN 978-1-4939-4346-3
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
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Bibliographic Information

Bibliographic Information
Book Title
Accounting and Regulation
Book Subtitle
New Insights on Governance, Markets and Institutions
Editors
  • Roberto Di Pietra
  • Stuart McLeay
  • Joshua Ronen
Copyright
2014
Publisher
Springer-Verlag New York
Copyright Holder
Springer Science+Business Media New York
eBook ISBN
978-1-4614-8097-6
DOI
10.1007/978-1-4614-8097-6
Hardcover ISBN
978-1-4614-8096-9
Softcover ISBN
978-1-4939-4346-3
Edition Number
1
Number of Pages
XVII, 412
Number of Illustrations and Tables
13 illustrations in colour
Topics