Accounting and Regulation: New Insights on Governance, Markets and Institutions

Accounting and Regulation: New Insights on Governance, Markets and Institutions

Paperback(Softcover reprint of the original 1st ed. 2014)

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Product Details

ISBN-13: 9781493943463
Publisher: Springer New York
Publication date: 09/17/2016
Edition description: Softcover reprint of the original 1st ed. 2014
Pages: 412
Product dimensions: 6.10(w) x 9.25(h) x 0.03(d)

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.

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