Skip to main content
  • Book
  • © 2014

Accounting and Regulation

New Insights on Governance, Markets and Institutions

  • Features contributions from an international array of experts, who have convened in a series of workshops over a period of more than a decade

  • Explores the role of accounting standards, practices, and policies in the financial crisis of 2008

  • Covers such timely topics as corporate governance, international oversight boards, and financial disclosure ?

  • Includes supplementary material: sn.pub/extras

Buying options

eBook USD 139.00
Price excludes VAT (USA)
  • ISBN: 978-1-4614-8097-6
  • Instant PDF download
  • Readable on all devices
  • Own it forever
  • Exclusive offer for individuals only
  • Tax calculation will be finalised during checkout
Softcover Book USD 179.99
Price excludes VAT (USA)
Hardcover Book USD 179.99
Price excludes VAT (USA)

This is a preview of subscription content, access via your institution.

Table of contents (16 chapters)

  1. Front Matter

    Pages i-xiv
  2. Introduction

    • Roberto Di Pietra, Stuart McLeay, Joshua Ronen
    Pages 1-8
  3. A Crisis of Identity? Juxtaposing Auditor Liability and the Value of Audit

    • Christopher Humphrey, Anna Samsonova
    Pages 111-131
  4. The Corporate Governance Effects of Audit Committee

    • Stuart Turley, Mahbub Zaman
    Pages 133-159
  5. Regulation, Bonding and the Quality of Financial Statements

    • Christina Dargenidou, Aziz Jaafar, Stuart McLeay
    Pages 191-228
  6. The Consequences to Managers for Financial Misrepresentation

    • 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.

Keywords

  • Accounting
  • Accounting policies
  • Auditing
  • Corporate governance
  • Financial crisis

Reviews

“Aims to provide some new, timely, and important insights on accounting regulation and to contribute to a better understanding of its links with other institutions that influence the real economy. … an excellent read for academicians, graduate students, policymakers, regulators, and even practitioners, and young researchers will find themselves not only compensated through a very good overview of some interesting, state-of-the-art research in the area of accounting and regulation, but quite possibly also inspired to explore new avenues of research.” (Leonidas C. Doukakis, The International Journal of Accounting, Vol. 50, 2015)

Editors and Affiliations

  • Department of Business and Law, University of Siena, Siena, Italy

    Roberto Pietra

  • The University of Sydney, Sydney, Australia

    Stuart McLeay

  • Stern School of Business, New York University, New York, USA

    Joshua Ronen

Bibliographic Information

  • Book Title: Accounting and Regulation

  • Book Subtitle: New Insights on Governance, Markets and Institutions

  • Editors: Roberto Pietra, Stuart McLeay, Joshua Ronen

  • DOI: https://doi.org/10.1007/978-1-4614-8097-6

  • Publisher: Springer New York, NY

  • eBook Packages: Business and Economics, Business and Management (R0)

  • Copyright Information: Springer Science+Business Media New York 2014

  • Hardcover ISBN: 978-1-4614-8096-9

  • Softcover ISBN: 978-1-4939-4346-3

  • eBook ISBN: 978-1-4614-8097-6

  • Edition Number: 1

  • Number of Pages: XVII, 412

  • Number of Illustrations: 13 illustrations in colour

  • Topics: Accounting, Financial Economics

Buying options

eBook USD 139.00
Price excludes VAT (USA)
  • ISBN: 978-1-4614-8097-6
  • Instant PDF download
  • Readable on all devices
  • Own it forever
  • Exclusive offer for individuals only
  • Tax calculation will be finalised during checkout
Softcover Book USD 179.99
Price excludes VAT (USA)
Hardcover Book USD 179.99
Price excludes VAT (USA)