These changes have stimulated an interest in understanding developments in accounting and corporate governance in a newly qualitative way.
Reviews Review Policy. Published on.
Flowing text, Google-generated PDF. Best For. Web, Tablet, Phone, eReader. Content Protection. Read Aloud.
Law, Corporate Governance and Accounting: European Perspectives, 1st in both auditing and corporate governance as well as US perspective on IFRS. Law, corporate governance, and accounting: European perspectives. Series: Routledge studies in accounting, v. 9. Corporations -- Europe -- Accounting.
Learn More. Flag as inappropriate.
It syncs automatically with your account and allows you to read online or offline wherever you are. Please follow the detailed Help center instructions to transfer the files to supported eReaders.
More related to corporate governance. See more.
Dimitris N. For many companies IFRS, and most particularly the concept of fair value in IAS 39, has amounted to a phase shift — which is prerequisite to achieving compliant financial reporting. The research conducted by Dr. Chorafas for this book, documented that the process of meeting IFRS requirements presents opportunities and challenges to all enterprises. As many companies have found out, abandoning the classical accruals accounting for marking-to-market their transactions and portfolio positions, has not been easy.
These range from the implementation of IFRS directives such as hedge accounting, to developing practices of real-time balance sheets; the help provided by sophisticated accounting solutions help in stress testing; and a comprehensive definition of the role of the audit committee. Corporate Governance Around the World.
Ahmed Naciri. The last Asian financial crisis, coupled with the western series of corporate scandals, has caused investors and citizens to doubt mangers ability to guarantee credible financial information about organizations. Consequently, legislators all over the world have come to realise the necessity of legislating in the area of corporate governance.
Corporate Governance in Asia.
Julian Roche. The impact of the economic downturn and the increase in financial scandals emerging from major corporations has generated a growing interest in governance issues and has emphasized the need for companies to be transparent in their dealings with shareholders and the markets. Although the issues in Asia are fundamentally similar to those in the rest of the world, there are some crucial differences in the way in which Asian corporations acknowledge and confront these issues and in the political and legal frameworks under which they operate.
Using examples of good and bad governance, Roche analyzes if the Asian approach to governance issues is unique. Adoption of Anglo-American models of corporate governance and financial reporting in China. Huiying Wu.
This monograph critically examines the adoption of Anglo-American models of corporate governance and financial reporting in China. More specifically, it examines whether measures taken by the Chinese government, including the adoption of the International Financial Reporting Standards, the introduction of independent directors and audit committees, and the strengthening of auditor independence, are likely to improve the quality of financial reporting.
A comprehensive theoretical framework based on institutional theory, which incorporates international influences, domestic influences, and intraorganizational dynamics, was developed. The findings suggest that the current institutional environment in China does not yet fully support Anglo-American practices. The implementation of internationally acceptable principles and standards is largely symbolic rather than instrumental. This monograph shows how contradictory institutional pressures shape the process and outcome of loose coupling between regulations and actual operations, which are intertwined with organizations' conflicts of interest and power dependence within China's institutional setting.
The Sarbanes-Oxley Act: costs, benefits and business impacts. Michael F.
Pretty villages aside, Norway has not stopped drilling for oil - and it may never lose its fossil fuel addiction. In: Pioneers of critical accounting.. Corporate governance and financial accountability: Recent reforms in the UK public sector. Norman Macintosh. Making comparisons in government accounting.
Compliance is not an option. Other countries are developing similar legislation so the books value is international in scope. SOX is a hot topic and the effects are just beginning to be felt world-wide. Political standards: Accounting for legitimacy. Richard, J. Critical Perspectives on Accounting, 30 , 9— Schwarz, C. Accounting, Economics and Law: A Convivium , 5 1.
Sunder, S. Accounting and Business Research , 41 3 , — Export Citation. User Account Log in Register Help. Search Close Advanced Search Help. Show Summary Details. More options …. Accounting, Economics, and Law: A Convivium. See all formats and pricing. Online ISSN See all formats and pricing Online.
Prices are subject to change without notice. Prices do not include postage and handling if applicable. Volume 7 Issue 3 Dec Issue 2 Jul , pp. Volume 6 Issue 3 Dec , pp. Volume 5 Issue 3 Nov , pp. Volume 4 Issue 3 Dec , pp. Volume 3 Issue 3 Oct , pp. Volume 2 Issue 2 Jun Ownership and the Busi Volume 1 Issue 3 Dec Corporations and the U Previous Article.
Next Article. References Biondi, Y. About the article Published Online : Published in Print : Related Content Loading General note: By using the comment function on degruyter. A respectful treatment of one another is important to us. Therefore we would like to draw your attention to our House Rules. Powered by PubFactory.