© 2011 – Routledge
294 pages | 8 B/W Illus.
The growing internationalization of markets, the relaxation of constraints on capital flows between countries, and the creation of different economic unions -- the European Union in particular -- initiated the flow of capital, goods, and services across national borders, growth and diffusion of shareholding, and increased merger activity among the world’s largest stock exchanges. These changes have stimulated an interest in understanding developments in accounting and corporate governance in a newly qualitative way.
Law, Corporate Governance, and Accounting sets out a framework for the analysis of institutional environments as the interconnected key tools of modern public corporations. Along with examining latest developments in the integrated formal structures for the formulation of international accounting principles, analyzing new accounting regulations and the extrapolating on the lessons that can be learned from the harmonization of accounting principles in Europe, this monograph provides the analyses of the convergence in both auditing and corporate governance as well as US perspective on IFRS adoption.
Part I. Overview - Corporate Governance and Accounting (Victoria Krivogorsky, Gary Grudnitski) Part II. New Developments 1. Corporate Governance practices. (Victoria Krivogorsky, Wolfgang Dick) 2. International Financial Reporting Standards (François Aubert, Gary Grudnitski) Part III. New Corporate Governance and Accounting Regulations in selected Countries 3. France (Wolfgang Dick) 4. Germany (Axel Haller) 5. Portugal (Mohamed Azzim Gulamhussen) 6. Spain ( Jose-Luis Ucieda, Leandro Canibano) 7. Sweden (Niclas Hellman) 8. UK (George Iatridis) IV. Conclusions
This series explores the roles of Accounting and Accounting theory in the modern world. The series examines research in accounting thought, practice, auditing, principles and ethics as well as international standards and regulation setting. Examining private, public and non-profit sectors, Routledge Studies in Accounting, seeks to advance the scholarly debate by providing cutting edge and insightful research