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Introduction

  • Roberto Di Pietra
  • Stuart McLeay
  • Joshua Ronen

Abstract

Accounting research offers two complementary approaches to the understanding of regulation. Under the first of these, regulation is seen as affecting management behavior, not only at the operational level of the firm, but also at the strategic level. Managerial behavior, in this context, is also conditioned to a great extent by different modes of corporate governance, and of critical importance are the conflicts of interest that may exist between managers and owners, the impact these conflicts can have on the process of preparing financial statements, and the consequences for both internal and external parties, including regulators.

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Copyright information

© Springer Science+Business Media New York 2014

Authors and Affiliations

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

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