LEADER 04639nam 22006615 450 001 9910298557103321 005 20200919171533.0 010 $a1-4614-8097-3 024 7 $a10.1007/978-1-4614-8097-6 035 $a(CKB)2550000001166358 035 $a(EBL)1592485 035 $a(OCoLC)875096027 035 $a(SSID)ssj0001066574 035 $a(PQKBManifestationID)11681630 035 $a(PQKBTitleCode)TC0001066574 035 $a(PQKBWorkID)11067053 035 $a(PQKB)10192695 035 $a(MiAaPQ)EBC1592485 035 $a(DE-He213)978-1-4614-8097-6 035 $a(PPN)176098313 035 $a(EXLCZ)992550000001166358 100 $a20131105d2014 u| 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aAccounting and Regulation$b[electronic resource] $eNew Insights on Governance, Markets and Institutions /$fedited by Roberto Di Pietra, Stuart McLeay, Joshua Ronen 205 $a1st ed. 2014. 210 1$aNew York, NY :$cSpringer New York :$cImprint: Springer,$d2014. 215 $a1 online resource (424 p.) 300 $aDescription based upon print version of record. 311 $a1-4614-8096-5 311 $a1-306-16361-7 320 $aIncludes bibliographical references and index. 327 $aIntroduction -- Corporate Collapse: Regulatory, Accounting and Ethical Failure -- Post-Enron Reform: Financial Statement Insurance and GAAP Re-visited -- Accounting Standard Setting in Two Political Contexts -- Constituents? Participation in the IASC/IASB?s Due Process of International Accounting Standard Setting: A Longitudinal Analysis -- A Crisis of Identity? A Juxtaposing Auditor Liability and the Value of Audit -- The Corporate Governance Effects of Audit Committee -- The Role of Debt Contracts and Debt Covenants in Corporate Governance: Reflections on Evolution and Innovation -- Regulation, Bonding and the Quality of Financial Statements -- Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View -- A Comparison of Historical Cost and Fair Value Accounting Systems: General and Some Regulatory Concerns -- IASB ED Management Commentary versus European Regulation: The Impact on Management?s Reports of Companies Listed on Italian Stock Exchange --  Do Attributes of Management?s Explanations of Financial Performance Matter for Analysts? An International Perspective -- The Consequences to Managers for Financial Misrepresentation -- National Standard-Setters? Lobbying: An Analysis of its Role in the IFRS 2 Due Process -- Current State and Future Challenges of the IFRS: Some Thoughts -- Index. 330 $aSince 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. 606 $aAccounting 606 $aBookkeeping  606 $aFinance 606 $aAccounting/Auditing$3https://scigraph.springernature.com/ontologies/product-market-codes/511000 606 $aFinance, general$3https://scigraph.springernature.com/ontologies/product-market-codes/600000 615 0$aAccounting. 615 0$aBookkeeping . 615 0$aFinance. 615 14$aAccounting/Auditing. 615 24$aFinance, general. 676 $a330 676 $a657 676 $a657.0218 676 $a657.8333 702 $aDi Pietra$b Roberto$4edt$4http://id.loc.gov/vocabulary/relators/edt 702 $aMcLeay$b Stuart$4edt$4http://id.loc.gov/vocabulary/relators/edt 702 $aRonen$b Joshua$4edt$4http://id.loc.gov/vocabulary/relators/edt 906 $aBOOK 912 $a9910298557103321 996 $aAccounting and Regulation$92546091 997 $aUNINA