دانلود کتاب Accounting and Regulation: New Insights on Governance, Markets and Institutions

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Front Matter....Pages i-xiv
Introduction....Pages 1-8
Corporate Collapse: Regulatory, Accounting and Ethical Failure....Pages 9-29
Post-Enron Reform: Financial Statement Insurance, and GAAP Re-Visited....Pages 31-58
Accounting Standard Setting in Two Political Contexts....Pages 59-78
Constituents’ Participation in the IASC/IASB’s due Process of International Accounting Standard Setting: A Longitudinal Analysis....Pages 79-110
A Crisis of Identity? Juxtaposing Auditor Liability and the Value of Audit....Pages 111-131
The Corporate Governance Effects of Audit Committee....Pages 133-159
The Role of Debt Contracts and Debt Covenants in Corporate Governance: Reflections on Evolution and Innovation....Pages 161-190
Regulation, Bonding and the Quality of Financial Statements....Pages 191-228
Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View....Pages 229-268
A Comparison of Historical Cost and Fair Value Accounting Systems: General and Some Regulatory Concerns....Pages 269-290
IASB ED Management Commentary Versus European Regulation: The Impact on Management’s Reports of Companies Listed on Italian Stock Exchange....Pages 291-309
Do Attributes of Management’s Explanations of Financial Performance Matter for Analysts? An International Perspective....Pages 311-338
The Consequences to Managers for Financial Misrepresentation....Pages 339-375
National Standard-Setters’ Lobbying: An Analysis of its Role in the IFRS 2 Due Process....Pages 377-398
Commentary. Current State and Future Challenges of the IFRS: Some Thoughts....Pages 399-404
Back Matter....Pages 405-412