Title Accounting and regulation : new insights on governance, markets and institutions / Roberto Di Pietra, Stuart McLeay, Joshua Ronen, editors

Published New York : Springer, [2014] ©2014

Table of Contents
1.	Introduction					1
2.	Corporate Collapse: Regulatory, Accounting and Ethical Failure / Roberto Di Pietra, Stuart McLeay, Joshua Ronen					9
3.	Post-Enron Reform: Financial Statement Insurance, and GAAP Re-Visited / Graeme Dean, Frank Clarke					31
4.	Accounting Standard Setting in Two Political Contexts / Joshua Ronen					59
5.	Constituents' Participation in the IASC/IASB's due Process of International Accounting Standard Setting: A Longitudinal Analysis / Roland Königsgruber					79
6.	A Crisis of Identity? Juxtaposing Auditor Liability and the Value of Audit / Ann Jorissen, Nadine Lybaert, Raf Orens, Leo van der Tas					111
7.	The Corporate Governance Effects of Audit Committee / Anna Samsonova, Christopher Humphrey					133
8.	The Role of Debt Contracts and Debt Covenants in Corporate Governance: Reflections on Evolution and Innovation / Stuart Turley, Mahbub Zaman					161
9.	Regulation, Bonding and the Quality of Financial Statements / Judy Day, Peter Taylor					191
10.	Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View / Stuart McLeay, Aziz Jaafar, Christina Dargenidou					229
11.	A Comparison of Historical Cost and Fair Value Accounting Systems: General and Some Regulatory Concerns / Geoffrey Whittington					269
12.	IASB ED Management Commentary Versus European Regulation: The Impact on Management's Reports of Companies Listed on Italian Stock Exchange / Michael Bromwich					291
13.	Do Attributes of Management's Explanations of Financial Performance Matter for Analysts? An International Perspective / Roberto Di Pietra, Daniela Argento					311
14.	The Consequences to Managers for Financial Misrepresentation / Walter Aerts, Ann Tarca					339
15.	National Standard-Setters' Lobbying: An Analysis of its Role in the IFRS 2 Due Process / Gerald S. Martin, Jonathan M. Karpoff, D. Scott Lee					377
16.	Commentary. Current State and Future Challenges of the IFRS: Some Thoughts / Begona Giner, Miguel Arce					399
	Index / Begoria Giner					405

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Description 1 online resource (xvii, 412 pages) : illustrations Contents Introduction / Roberto Di Pietra, Stuart McLeay and Joshua Ronen -- Corporate Collapse: Regulatory, Accounting and Ethical Failure / Frank Clarke and Graeme Dean -- Post-Enron Reform: Financial Statement Insurance, and GAAP Re-Visited / Joshua Ronen -- Accounting Standard Setting in Two Political Contexts / Roland Königsgruber -- Constituents' Participation in the IASC/IASB's due Process of International Accounting Standard Setting: A Longitudinal Analysis / Ann Jorissen, Nadine Lybaert, Raf Orens and Leo van der Tas -- A Crisis of Identity? Juxtaposing Auditor Liability and the Value of Audit / Christopher Humphrey and Anna Samsonova -- The Corporate Governance Effects of Audit Committee / Stuart Turley and Mahbub Zaman -- The Role of Debt Contracts and Debt Covenants in Corporate Governance: Reflections on Evolution and Innovation / Judy Day and Peter Taylor -- Regulation, Bonding and the Quality of Financial Statements / Christina Dargenidou, Aziz Jaafar and Stuart McLeay -- Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View / Geoffrey Whittington -- A Comparison of Historical Cost and Fair Value Accounting Systems: General and Some Regulatory Concerns / Michael Bromwich -- IASB ED Management Commentary Versus European Regulation: The Impact on Management's Reports of Companies Listed on Italian Stock Exchange / Daniela Argento and Roberto Di Pietra -- Do Attributes of Management's Explanations of Financial Performance Matter for Analysts? An International Perspective / Walter Aerts and Ann Tarca -- The Consequences to Managers for Financial Misrepresentation / Jonathan M. Karpoff, D. Scott Lee and Gerald S. Martin -- National Standard-Setters' Lobbying: An Analysis of its Role in the IFRS 2 Due Process / Begoña Giner and Miguel Arce -- Commentary. Current State and Future Challenges of the IFRS: Some Thoughts / Begoña Giner Summary Since 1998, the world's leading experts on accounting and regulation have convened in a series of workshops to explore emerging issues in their field, and to analyze the social and economic consequences. The workshops have covered a wide array of topics, including international standard setting, corporate governance, auditing, financial disclosure, and the dynamics of markets and institutions. They have addressed some of the most significant developments in the international financial economy, including the role that accounting practices and policies may have played in the global financial crisis. In this volume, the editors select contributions to the workshops that are representative of the full spectrum of issues debated, illustrating the negotiable nature of the current regulatory framework of accounting. By challenging standard theories, and also providing a wealth of new evidence, this volume includes outstanding examples of state-of-the-art research, with a strong emphasis on the implications for accounting practice and policymaking Bibliography Includes bibliographical references and index Notes English Online resource; title from PDF title page (SpringerLink, viewed November 11, 2013) Subject Accounting. Accounting -- Law and legislation. BUSINESS & ECONOMICS -- Accounting -- Financial. Science économique. Affaires. Accounting Accounting -- Law and legislation Form Electronic book Author Di Pietra, Roberto, editor, author McLeay, Stuart, 1946- editor, author. Ronen, Joshua, editor, author ISBN 9781461480976 1461480973

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