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Since 1998, the world's leading experts on accounting and regulation have convened in a series of workshops to explore and analyze emerging issues in the field. They have covered a wide array of topics, including corporate governance, auditing, financial disclosure, international standards boards, and the dynamics of markets and institutions. Most recently, they have focused on the role that accounting practices and policies may have played in the global financial crisis of 2008. In this volume, the editors showcase contributions from the workshops that represent the full spectrum of issues and perspectives relating to accounting and regulation. Each paper incorporates the most current examples and references to reflect the latest insights, with an emphasis on exploring future implications for theory and research, practice, and policymaking.
List of contents
Introduction.- 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.
About the author
Dr. Joshua Ronen, a leader in economic analysis, has more than 30 years of experience in economics, finance, accounting and research. He is Research Professor of Accounting at Stern School of Business, New York University, which he joned as a faculty member in 1973. From 1970 to 1974, he served on the faculty of the University of Chicago Business School. He received his BA in Accounting and Economics from the Hebrew University and his Ph.D. (1969) in Business Administration from Stanford University. He is also a licensed CPA in Israel and has practiced public accounting for seven years. §Dr. Ronen has served or is serving on numerous journals.
Summary
Since 1998, the world’s leading experts on accounting and regulation have convened in a series of workshops to explore and analyze emerging issues in the field. They have covered a wide array of topics, including corporate governance, auditing, financial disclosure, international standards boards, and the dynamics of markets and institutions. Most recently, they have focused on the role that accounting practices and policies may have played in the global financial crisis of 2008. In this volume, the editors showcase contributions from the workshops that represent the full spectrum of issues and perspectives relating to accounting and regulation. Each paper incorporates the most current examples and references to reflect the latest insights, with an emphasis on exploring future implications for theory and research, practice, and policymaking.
Additional text
“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)
Report
"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)
