Accounting and Regulation

New Insights on Governance, Markets and Institutions

  • Roberto Di Pietra
  • Stuart McLeay
  • Joshua Ronen

Table of contents

  1. Front Matter
    Pages i-xiv
  2. Roberto Di Pietra, Stuart McLeay, Joshua Ronen
    Pages 1-8
  3. Christopher Humphrey, Anna Samsonova
    Pages 111-131
  4. Stuart Turley, Mahbub Zaman
    Pages 133-159
  5. Christina Dargenidou, Aziz Jaafar, Stuart McLeay
    Pages 191-228
  6. Jonathan M. Karpoff, D. Scott Lee, Gerald S. Martin
    Pages 339-375
  7. Back Matter
    Pages 405-412

About this book


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.


Accounting Accounting policies Auditing Corporate governance Financial crisis

Editors and affiliations

  • Roberto Di Pietra
    • 1
  • Stuart McLeay
    • 2
  • Joshua Ronen
    • 3
  1. 1.Department of Business and LawUniversity of SienaSienaItaly
  2. 2.The University of SydneySydneyAustralia
  3. 3.Stern School of BusinessNew York UniversityNew YorkUSA

Bibliographic information