The Economics and Politics of Accounting: International Perspectives on Research Trends, Policy, and Practice by Christian LeuzThe Economics and Politics of Accounting: International Perspectives on Research Trends, Policy, and Practice by Christian Leuz

The Economics and Politics of Accounting: International Perspectives on Research Trends, Policy…

EditorChristian Leuz, Dieter Pfaff, Anthony Hopwood

Paperback | September 15, 2005

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Accounting and the role of accountants has permeated the modern societies. For the most part we have accepted the impartiality and objectivity of accounting and not recognized how accounting systems are embedded in a country's economic and legal framework, much of which is in turn shaped bypolitical processes. This web of interactions results in complex economic and political questions which require accounting researchers to focus on several related trends: information economics, regulatory economics, sociology, and political science. Although considerable progress has been made in the field of accounting, many fundamental questions are still subject to debate. In this book leading international scholars address a number of important questions: DT What is the role of accounting in security valuation, decision making and contracting?DT What can we learn from economics-based research in accounting?DT What is the role of auditing and how can accounting standards be enforced?DT What are the cost and benefits of accounting and disclosure regulation?DT What is the role of accounting in society?DT How does lobbying affect the political process of standard setting?DT What are the consequences of the internationalization of standard setting? This seminal book will be of interest to academics, researchers, and graduate students of Accounting, Finance, Business Studies, Sociology, and Political Economy.
Christian Leuz is Assistant Professor in Accounting at the Wharton School of the University of Pennsylvania. Prior to this position, he lectured at the Otto Beisheim Graduate School of Management, the University of Tubingen, and Goethe University Frankfurt. He was the Harry Reynolds International Visiting Professor at the Wharton Scho...
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Title:The Economics and Politics of Accounting: International Perspectives on Research Trends, Policy…Format:PaperbackDimensions:440 pages, 9.21 × 6.14 × 0.97 inPublished:September 15, 2005Publisher:Oxford University PressLanguage:English

The following ISBNs are associated with this title:

ISBN - 10:0199286787

ISBN - 13:9780199286782

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Table of Contents

Anthony Hopwood: Preface1. Christian Leuz, Dieter Pfaff, and Anthony Hopwood: Introduction and OverviewPart I: One the Economics and Roles of AccountingRoles of Financial Accounting: Equity Valuation2. Alfred Wagenhofer: Accounting and Economics: What We Learn From Analytical Models in Finanical Accounting and Reporting3. Michael Bromwich: Aspects of the Future in Accounting: The Use of Market Prices and 'Fair Values' in Financial Reports4. Wolfgang Ballwieser: The Limitations of Financial ReportingRoles of Fianancial Accounting: Performance Measurement and Corporate Governance5. Dieter Pfaff: Value-Based Management and Performance Measures: Cash Flow Versus Accrual Accounting6. Ray Ball: Corporate Governance and Financial Reporting at Daimler-Benz (DaimlerChrysler) AG: From a 'Stakeholder' Toward a 'Shareholder Value' ModelPart II: On the Regulation and Enforcement of AccountingDisclosure Regulation7. Robert Verrecchia: Policy Implications from the Theory-Based Literature on Disclosure8. Christian Leuz: Proprietary Versus Non-Proprietary Disclosures: Evidence from GermanyEnforcement of Accounting Standards9. Walther Busse von Colbe: New Accounting for Goodwill: Application of American Criteria from a German Perspective10. Gunter Gebhardt and Aaron Heilmann: Compliance with German and International Accounting Standards in Germancy: Evidence from Cash Flow Statements11. Ralf Ewert: Audit Regulation, Audit Quality, and Audit Research in the Post-Enron Era: An Analysis of Non-Audit-ServicesPart III: On the Politics and Standard Setting of AccountingThe Role of Accounting in Society and Constituent Lobbying12. Dieter Ordelheide: The Politics and Ontology of Accounting13. Stuart McLeay, Dieter Ordelheide, and Steven Young: Constituent Lobbying and its Impact on the Development of Financial Reporting Regulations: Evidence from Germany14. Stuart McLeay and Doris Merkl: Drafting Accounting Law: An Analysis of Institutionalised Interest RepresentationsStandard Setting Processes and International Accounting Standards15. Karel van Hulle: From Accounting Directives to International Accounting Standards16. Michael Power: Academics in the Accounting Policy Process: England and Germany Compared