Roberto Di Pietra

Accounting and Regulation: New Insights on Governance, Markets and Institutions Roberto Di Pietra 1st ed. 2014, Corr. 3rd printing 2014 edition

Marc Notes: Includes bibliographical references and index. Jacket Description/Back: 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."Brief Description: This book features contributions from an international array of experts, who have convened in a series of workshops over a period of more than a decade. It explores the role of accounting standards, practices, and policies in the financial crisis of 2008. Table 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."

Contributor Bio:  McLeay, Stuart Stuart McLeay is at the School of Business and Regional Development, University of Wales, Bangor. Contributor Bio:  Ronen, Joshua 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, including The Accounting Review, The Journal of Accounting Research, Accounting, Organizations and Society, Review of Quantitative Finance & Accounting, Journal of Accounting and Public Policy, The British Accounting Review, The Journal of International Financial Analysis. He also served as Editor-In-Chief of the Journal of Accounting, Auditing and Finance. Dr. Varda Yaari is an Associate Professor at Morgan State University, Maryland, USA. 2002-2003: Senior Lecturer: Ben-Gurion University. 1998 a" 2001: Lecturer: Ben-Gurion University. Coordinator of Accounting Area. Dr. Yaari received his Ph. D. in Philosophy in 1989 from the Stern School of Business, NYU and his Master of Arts (Economics), 1979 from Tel-Aviv University.