The Politics of Accounting Regulation: Organizing Transnational Standard Setting in Financial Reporting

The Politics of Accounting Regulation: Organizing Transnational Standard Setting in Financial Reporting

by Sebastian Botzem

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Product Details

ISBN-13: 9781783475841
Publisher: Elgar, Edward Publishing, Inc.
Publication date: 03/14/2014
Pages: 232
Product dimensions: 6.10(w) x 9.10(h) x 0.60(d)

About the Author

Sebastian Botzem, Universität Bremen, Germany

Table of Contents

Contents: 1. Introduction: The Globalization of Accounting 2. Research on Transnational Accounting Standardization 3. Historical Background: Competing Regulatory Initiatives 4. Defining the Content of International Accounting Standards 5. Organizational Characteristics of the International Accounting Standards Board 6. The Role of Individuals and Organizations in Transnational Standard Setting 7. The Politics of Transnational Accounting Regulation References Index

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