Skip to main content
SpringerLink
Log in
Book cover

Contemporary Issues in Accounting Regulation

  • Book
  • © 2001

Overview

Editors:
  1. Stuart McLeay

    1. University of Wales, Bangor, UK

    View editor publications

    You can also search for this editor in PubMed   Google Scholar

  2. Angelo Riccaboni

    1. Università di Siena, Italy

    View editor publications

    You can also search for this editor in PubMed   Google Scholar

This is a preview of subscription content, log in via an institution to check access.

Access this book

Log in via an institution
eBook USD 129.00
Price excludes VAT (USA)
  • Available as PDF
  • Read on any device
  • Instant download
  • Own it forever
Softcover Book USD 169.99
Price excludes VAT (USA)
  • Compact, lightweight edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info
Hardcover Book USD 169.99
Price excludes VAT (USA)
  • Durable hardcover edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info

Tax calculation will be finalised at checkout

Other ways to access

Licence this eBook for your library

Institutional subscriptions

Table of contents (11 chapters)

  1. Front Matter

    Pages i-xxi
    Download chapter PDF

  2. State Versus Market: Contending Interests in the Struggle to Control French Accounting Standardisation

    • Bernard Colasse, Peter Standish
    Pages 1-39

  3. The State of Accounting and the State of the State

    • Apostolos Ballas, Dimosthenis Hevas, David Neal
    Pages 41-58

  4. Regulating Accounting Within the Political and Legal System

    • Roberto Di Pietra, Stuart McLeay, Angelo Riccaboni
    Pages 59-78

  5. The ‘Public Interest’ in the Context of Accounting Regulation

    • Robert Day
    Pages 79-94

  6. Participation and Non-Participation in the Standard Setting Process

    • Doreen Gilfedder, Ciaran Ó hÓgartaigh
    Pages 95-104

  7. Related Party Transactions: A Case Study of Standard Setting in the UK

    • Juliet Cottingham, Roger Hussey
    Pages 105-118

  8. The Regulation of Public Disclosure: An Introductory Analysis with Application to International Accounting Standards

    • Marco Trombetta
    Pages 119-134

  9. Is the Usefulness Approach Useful? Some Reflections on the Utility of Public Information

    • Klaus Schredelseker
    Pages 135-153

  10. Corporate Governance and Creative Accounting: A Comparison Between Spain and the UK

    • John Blake, Oriol Amat Salas
    Pages 155-165

  11. Deregulation of Small Company Financial Reporting in the UK

    • Jill Collis, David Dugdale, Robin Jarvis
    Pages 167-185

  12. The Impact of Price Controls on Accounting Policy Choice: An International Study of Depreciation Methods in the Electricity Industry

    • Gillian Butler, Louise Crawford
    Pages 187-198

  13. Back Matter

    Pages 199-211
    Download chapter PDF
Back to top

Keywords

About this book

Contemporary Issues in Accounting Regulation looks at accounting regulation in a different way. The opening chapters explore the tension between the power of the state and the forces of the market, and other aspects of the political dimension to accounting regulation. The book also examines the process of setting accounting standards, highlighting the crucial role of standard setters in assessing the level of public support for an issue in the face of opposing positions taken by powerful interest groups. In addition, the book provides an introduction to the theoretical framework of accounting regulation, looking at choices between controversial accounting methods and at markets that are characterized by asymmetry of information and beliefs. The final chapters of the book are concerned with creative accounting, deregulation of financial reporting by smaller companies, and the link between price regulation and accounting policy choices.

Editors and Affiliations

  • University of Wales, Bangor, UK

    Stuart McLeay

  • Università di Siena, Italy

    Angelo Riccaboni

Bibliographic Information

  • Book Title: Contemporary Issues in Accounting Regulation

  • Editors: Stuart McLeay, Angelo Riccaboni

  • DOI: https://doi.org/10.1007/978-1-4615-4589-7

  • Publisher: Springer New York, NY

  • eBook Packages: Springer Book Archive

  • Copyright Information: Springer Science+Business Media New York 2001

  • Hardcover ISBN: 978-0-7923-8440-3Published: 31 October 2000

  • Softcover ISBN: 978-1-4613-7073-4Published: 04 October 2012

  • eBook ISBN: 978-1-4615-4589-7Published: 06 December 2012

  • Edition Number: 1

  • Number of Pages: XXI, 211

  • Topics: Accounting/Auditing, Public Economics

Publish with us

Policies and ethics

Back to top

Search

Navigation