2014

Accounting and Regulation

New Insights on Governance, Markets and Institutions

Editors:

ISBN: 978-1-4614-8096-9 (Print) 978-1-4614-8097-6 (Online)

Table of contents (16 chapters)

  1. Front Matter

    Pages i-xiv

  2. No Access

    Book Chapter

    Pages 1-8

    Introduction

  3. No Access

    Book Chapter

    Pages 9-29

    Corporate Collapse: Regulatory, Accounting and Ethical Failure

  4. No Access

    Book Chapter

    Pages 31-58

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

  5. No Access

    Book Chapter

    Pages 59-78

    Accounting Standard Setting in Two Political Contexts

  6. No Access

    Book Chapter

    Pages 79-110

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

  7. No Access

    Book Chapter

    Pages 111-131

    A Crisis of Identity? Juxtaposing Auditor Liability and the Value of Audit

  8. No Access

    Book Chapter

    Pages 133-159

    The Corporate Governance Effects of Audit Committee

  9. No Access

    Book Chapter

    Pages 161-190

    The Role of Debt Contracts and Debt Covenants in Corporate Governance: Reflections on Evolution and Innovation

  10. No Access

    Book Chapter

    Pages 191-228

    Regulation, Bonding and the Quality of Financial Statements

  11. No Access

    Book Chapter

    Pages 229-268

    Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View

  12. No Access

    Book Chapter

    Pages 269-290

    A Comparison of Historical Cost and Fair Value Accounting Systems: General and Some Regulatory Concerns

  13. No Access

    Book Chapter

    Pages 291-309

    IASB ED Management Commentary Versus European Regulation: The Impact on Management’s Reports of Companies Listed on Italian Stock Exchange

  14. No Access

    Book Chapter

    Pages 311-338

    Do Attributes of Management’s Explanations of Financial Performance Matter for Analysts? An International Perspective

  15. No Access

    Book Chapter

    Pages 339-375

    The Consequences to Managers for Financial Misrepresentation

  16. No Access

    Book Chapter

    Pages 377-398

    National Standard-Setters’ Lobbying: An Analysis of its Role in the IFRS 2 Due Process

  17. No Access

    Book Chapter

    Pages 399-404

    Commentary. Current State and Future Challenges of the IFRS: Some Thoughts

  18. Back Matter

    Pages 405-412