The Transnational Regulation of Accounting.
By: Petty, Richard.
Contributor(s): Suddaby, Roy | Parker, Lee | Gillis, Paul | Guthrie, James.Material type: TextSeries: eBooks on Demand.Accounting, Auditing & Accountability Journal: Volume 27, Issue 6: Publisher: Bradford : Emerald Group Publishing Limited, 2014Description: 1 online resource (149 p.).ISBN: 9781784413927.Subject(s): Accounting -- Periodicals | Auditing -- Periodicals | Liability (Law) -- PeriodicalsGenre/Form: Electronic books.Additional physical formats: Print version:: The Transnational Regulation of AccountingDDC classification: 657 Online resources: Click here to view this ebook.
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|Electronic Book||UT Tyler Online Online||HF5601 (Browse shelf)||http://uttyler.eblib.com/patron/FullRecord.aspx?p=1834088||Available||EBL1834088|
Cover; Editorial boards; The transnational regulation ofaccounting: insights, gaps and anagenda for future research; Transnationalism and the transforming roles of professional accountancy bodies ; Transnational standard setting in accounting ; GAAP convergence or convergence Gap: unfolding ten years of accounting change ; The development of national and transnational regulationon on the scope of consolidation; Accrual-based earnings management in state owned companies
The papers appearing in this AAAJ ebook cover a range of issues and from them we understand that self-regulation comes from professionalization, that systems of professional self-regulation (or co-regulation) at the national level have been transformed into the systems of global self-regulation. Also there is a growing level of scholarly engagement with transnational regimes of accounting regulation and the emerging portrayal of such regimes as arenas characterized by multiple actors, agendas, and strategies of influence. Each of the papers is very different, but all of the papers appearing in
Description based upon print version of record.