The Politics of Accounting Regulation: Organizing Transnational Standard Setting in Financial Reporting

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Edward Elgar Publishing, Jan 1, 2012 - Law - 232 pages
'How and why do transnational regulatory bodies emerge? How do they acquire the authority and confidence to be actors in their own right? These questions preoccupy scholars in many disciplines and Sebastian Botzem's The Politics of Accounting Regu
 

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Contents

the globalization of accounting
1
2 Research on transnational accounting standardization
17
competing regulatory initiatives
32
4 Defining the content of international accounting standards
61
5 Organizational characteristics of the International Accounting Standards Board
94
6 The role of individuals and organizations in transnational standard setting
126
7 The politics of transnational accounting regulation
165
Network data
181
References
196
Index
215
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