The Politics of Accounting Regulation: Organizing Transnational Standard Setting in Financial Reporting
'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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2 Research on transnational accounting standardization
competing regulatory initiatives
4 Defining the content of international accounting standards
5 Organizational characteristics of the International Accounting Standards Board
6 The role of individuals and organizations in transnational standard setting
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The Politics of Accounting Regulation: Organizing Transnational Standard ...
No preview available - 2014
accounting firms Accounting Standards Board activities actors adopted analysis Anglo-American Arthur Andersen auditing firms auditors Author’s interview authority banks Big Four Board members Camfferman and Zeff capital market capital market actors capital market orientation Chartered Financial Analysts conceptual framework constitution consultation procedures continental European cooperation core corporations countries criticism cross-border debate decision defined dominant economic EFRAG Europe European Commission expertise fair value accounting FASB financial analysts financial crisis financial instruments financial market financial reporting financial statements GAAP global harmonization IAS/IFRS IASB bodies IASB network IASB standards IASB’s IASC Board IASCF IFRIC IFRS individuals influence information needs initially institutional interest groups International Accounting Standards interpretations investors involved IOSCO issues KPMG listed companies membership ments Monitoring Board national standard setters Nölke norms organization’s political regulatory relevant representatives requirements role structure technical tion transnational institution transnational standard setting trustees UNCTAD users of financial