Global Governance in Accounting: Rebalancing Public Power and Private Commitment

Hardcover | June 15, 2008

byJochen Zimmermann

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This book focuses on the recent transformations of national accounting systems. It extends comparative accounting literature using a new comprehensive framework, which embeds a governance perspective throughout the financial reporting process. The authors track transformations in standard setting, enforcement and disclosure regulation over time in three typical OECD countries. Modes and degrees of convergence illustrate where "global governance" in accounting has already been achieved and where national regulators still dominate the accounting agenda.

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This book focuses on the recent transformations of national accounting systems. It extends comparative accounting literature using a new comprehensive framework, which embeds a governance perspective throughout the financial reporting process. The authors track transformations in standard setting, enforcement and disclosure regulation ...

JOCHEN ZIMMERMANN is Professor of Accounting at Bremen University, Germany. His research focuses on comparative accounting, studying the institutions and regulation of accounting, accounting practice, the effects of European integration on accounting practice and procedures, and corporate governance. JÖRG R. WERNER is Assistant Profes...

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Format:HardcoverDimensions:264 pages, 8.74 × 5.57 × 0.76 inPublished:June 15, 2008Publisher:Palgrave MacmillanLanguage:English

The following ISBNs are associated with this title:

ISBN - 10:0230518141

ISBN - 13:9780230518148

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Table of Contents

PART ONE: TRANSFORMATION OF STATEHOOD IN ACCOUNTABILITY AND ACCOUNTING: THE FRAMEWORK * Three OECD Role Models for Rule Setting, Enforcment and Disclosure: Britain, Germany and the USA * Private, Communitarian and State Governance of Accouting * Drivers and Enablers of Change: A Socio-Economic Analysis * PART TWO: THE RETREAT OF NATIONAL RULES AND THE EMERGENCE OF INTERNATIONAL STANDARD SETTING * Nation State Models: Twarted Attempts at National Standard Setting * Beyond the Nation State: International Standards, Endorsement and the Emergence of European Accounting Standards * Limits to Accounting Harmonisation? Differential and Identical Application of IFRS in Europe * Outcome Analysis of Internationalisation and Privatisation: Comparing US GAAP, Internationally and Nationally Regulated Standards on Effectiveness and Efficiency * PART THREE: THE PRECARIOUS STATE OF STATE INTERVENTION IN ENFORCMENT: ASSESSING EFFECTIVENESS AND STABILITY OF NATIONAL MODELS * Enforcement: National Solutions in Coexistence * A Role for the State in Auditing: Assessing Capital Market Perceptions from Audit Failures * Sarbanes-Oxley: A Model for Europe? * Internationalisation in Auditing: Following the Route of Standard Setting? * PART FOUR: COMPETITION BETWEEN THE NATION STATE AND COMMUNITARIAN SOLUTIONS: THE LOGIC OF DISCLOSURE REGULATION * Stock Exchanges as Catalysts for Disclosure Regulation * Stipulating Disclosure: Comparing the Regulation of States and Exchanges * Harmonisation of Disclosure Rules By Competition? Driving Factors, Problems, Application for Cross Listings * PART FIVE: UNIFORM NATIONAL OR GLOBAL GOVERNANCE IN ACCOUNTING?